Professional Documents
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sU IV-A
AUg, zsg, s
j 26, 2014 (st 7, P 1935)
A. 161
Part IV-A
No. 161
(1069)
services
1070
gd wP
SCHEDULE
(See Sections 2 and 3)
(` in lakhs)
Sums not exceeding
Demand
voted by the
Legislative
Assembly
Charged on
the consolidated Fund
Total
No.
1
01
02
03
04
Finance
05
06
07
Infrastructure Development
08
Cooperation
09
Social Welfare
13
14
15
1,77,249.14
9.33
1,77,258.47
Capital
2,633.16
...
2,633.16
Revenue
58,460.18
3.47
58,463.65
Capital
7,480.54
...
7,480.54
4,10,099.35
9.67
4,10,109.02
Capital
598.94
...
598.94
Revenue
34,719.39
5,981.18
40,700.57
Capital
15,298.48
...
15,298.48
Revenue
1,61,862.18
...
1,61,862.18
Capital
8,873.18
...
8,873.18
Revenue
283.97
...
283.97
Capital
20,957.93
...
20,957.93
Revenue
2,55,200.50
479.95
2,55,680.45
Capital
56,316.53
...
56,316.53
Revenue
40,901.15
15,004.17
55,905.32
Capital
416.63
...
416.63
20,584.63
...
20,584.63
1,625.84
...
1,625.84
1,62,311.89
...
1,62,311.89
Capital
53,511.02
...
53,511.02
Revenue
1,19,052.76
...
1,19,052.76
Capital
3,288.00
...
3,288.00
Revenue
11,279.32
...
11,279.32
Capital
9,818.94
...
9,818.94
1,49,001.15
1.67
1,49,002.82
126.65
...
126.65
1,38,653.65
1,039.90
1,39,693.55
Capital
3,380.33
...
3,380.33
Revenue
6,216.00
...
6,216.00
Capital
466.62
...
466.62
Revenue
Revenue
Capital
10
12
Revenue
Services
Food and Civil Supplies
Revenue
Revenue
Capital
Revenue
Information Technology
Revenue
gd wP
1071
SCHEDULE
(See Sections 2 and 3
(`` in lakhs)
Sums not exceeding
Demand
voted by the
Legislative
Assembly
Charged on
the consolidated Fund
Total
No.
1
16
Revenue
79,668.87
...
79,668.87
Capital
2,217.44
...
2,217.44
Revenue
6,87,540.25
...
6,87,540.25
Capital
22,542.91
...
22,542.91
Revenue
22,831.06
...
22,831.06
Capital
9,672.44
...
9,672.44
Revenue
2,58,324.59
...
2,58,324.59
Capital
41,482.85
...
41,482.85
Revenue
86,320.05
...
86,320.05
Capital
1,34,791.49
...
1,34,791.49
Revenue
44,601.03
...
44,601.03
Capital
2,67,008.58
...
2,67,008.58
Revenue
1,83,416.47
...
1,83,416.47
Capital
17,314.19
...
17,314.19
Revenue
24,726.60
...
24,726.60
Capital
1,109.89
...
1,109.89
2,24,584.65
100.00
2,24,684.65
Capital
30,066.66
...
30,066.66
Revenue
9,614.90
...
9,614.90
Capital
201.65
...
201.65
Revenue
5,845.93
...
5,845.93
Capital
20,464.62
...
20,464.62
Revenue
20,879.83
...
20,879.83
Capital
333.30
...
333.30
28
5,279.58
95.55
5,375.13
29
Debt Servicing
Revenue
...
3,39,966.00
3,39,966.00
Capital
...
2,25,325.57
2,25,325.57
4,131,507.88
588,016.46
4,719,524.34
17
18
19
20
21
22
23
24
25
26
Housing
Education
Urban Development
Public Works
Water Resources
Labour
Energy
Revenue
27
Law
Total
1072
gd wP
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
gd wP
sU
AUg, zsg, s
j 26, 2014 (st 7, P 1935)
A. 162
No. 162
Part I
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Part I
AUg, zsg, s
j 26, 2014 (st 7, P 1935)
A. 163
No. 163
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tz
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CU Cv
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1087
irz APAz v U
U zs
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tP F Az w
AifvP z , JAzg: ``6. vjUAi gzsgu. (1) vjU zs
gu iqVzAiAz sz, Az
s z rz Aiiz g
nAi Cx 5- P g
tz CrAi rz Aiiz vjU zs
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i, jAi jAiiz vjU uUjPAi Pr
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gu P g A PgtUz, Cz,
(J) sg Aiiz iwAi Dzsgz , v Cvv
ZA
i, AzAi iq Pz Z
j
vjUAi gzs
gu iqz v 20- P g
tz (2) GP g
tz CrAi Aiiz zAq
z
U Aiiz rAi AzAiPV Mvz; v
() Tvz
CAx g zsguU
w
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i MAz
n qvP z.
(2) F P g
tz CrAi gzs
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gu P gz U P Aiiz v
P PAqAz; Cx
() vjU zs
gu P gP, jAi Cz
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Cx C
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Cx
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qz
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i AAzsz
Ai z
z
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gzs
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Az vPArzAiAz; Cx
() g zs
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(r) F CAiz
zs
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iiVzAiAz;
CrAi
vjU
zs
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iq Pz
zgQAv
Pr
zgz
1088
gd wP
gA
v, F P g
tzg
zz, PUzz Aiiz P
Cx iqzz Aiiz Dz, vjU
zs
gu Cx g vjUzs
guA
i, 13, 14, 15, 15-J Cx 16 P g
tU gU iqz Aiiz tAi, Cx
Z AiiAi, GZ AiiAi Cx Aiiz Evg AiAi irz Aiiz w Cx Dzz
juV, j Cx Aii QAi AAzsz
iqz vjUzs
gu Cx gvjUzs
guU
CAiUvP z.
(6) 8 P g
t
z, (i) PAi ``vjU JA zU
U ``vjU, zAqU
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v Czs
g aU
w
AifvP z.
(ii) (1) GP g
t
P gA
vP
gv r, F Az
w
AifvP z , JAzg: ``(1) w
Ai Azv jAi, vjU zs
gu Pg Cx Aiz PgP g nU
v
P z v AzAi iq Pz vjUAi Cx Qg Aiiz zAq Cx rAi r
z
CA
iU AizzAx jwAi AzAi iqvP z v jAi
z CfAi ,
AizzAv CAx PAvU
v CAx CAvgU
vjUAi Cx AzAi iq Pz Aiiz V
AzAi AizzAv CAx gv
U
U Ml
Pg Cx DAiP
Cwz.
(iii) U w
Aifz (1) GP g
tP F Az
jvP z , JAzg: ``(1-J) AzAi irz U, vjUAi Cx Q Eg Aiiz V v AzAi iq Pz
rAi Mmg VVAv PrAiiVz U AzAi iqz U AzAi iq Pz rU z
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Gz Cz vjU Cx Evg Aiiz Q Eg VU
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(1-) M Azv jAi, F CAiP CgV MAz jv g nAi MzVz, Cz
g nU CgV AzAi irz Cx AzAi iq Pz Q VVAv a
vjU U
vjwz, D jv g nAiAU AizzAv CAx jwAi U AzAiU Pz vjUAi
AzAi iqvP z.
(iv) (4) GP g
tz vgAi F Az
jvP z , JAzg: ``(5) GZ AiiAi, vVAi DU Cx DAiP
Cx DzAz v
z Aii QAi
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t
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t
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t
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AifvP z , JAzg: ``17. Ptg vU
jrP v P Az
s U
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U
U Aiiz Pz CAx wzr
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wzr
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t
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Av C Cx jPuAi gz
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u
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t
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v
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gd wP
1089
1090
gd wP
GzU
v PgtU P
DAiAi stz irz U
ejU v CUU AAz AiUUV PlP U
vjU CAi, 1979 v PlP gP U
z vjU CAi, 1979 EU
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a Pq
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gd wP
1091
RAq 3(2)
RAq
3(6)(ii)
RAq
3(6)(iii)
v gZ
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zgAi
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PAiz
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vjU CAi, 1979g (1979g PlP CAi 22)
Gzv sU
xxxxx
3. Gg UU
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z.- (1) F CAiz
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z
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Z
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z
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a
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gq
xxxxx
1092
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t
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t
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q
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s i AAzsz
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z Cx Pr vjU zs
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vjU zs
gu
iqVz JAz Cx Czg AsA
zsz
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PgtUg vjU zs
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Azg
z.
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t
z gU Pg
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(1)
GPg
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t
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V P jwAi CsAi PP Aiiz AiiAiAz Cx
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zs
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gA
v, F Pg
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zs
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t
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CvP z
xxxxx
1094
gd wP
(3)
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MAz t
PV
AUq
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vjUAi evU zAq gz AzAi
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t
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z g
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Pg
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xxxxx
gd wP
1095
14. C AiisPg
tP C.- (1) F U gd PgAz CsPg qz
Aiig CsPjAi Cx 13
Pg
t
zr C Ps g grz Dzz U DP uA
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t
z
(3) v (4)
Pg
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P z
APAz Cgv
U
CA
s iU C Zgu AisPgt
P C
z.
(2) C Zgu AiAqAi, (1) G-Pg
tz G Tz Cgv
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z C Czgg D CA
s iU C
z
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PAiizg,
Pjz.
(2J) (1) G-Pg
tz CrAi CsPvU
Aq CsPj Cx Aiig gz C qVzAi D QAi,
Azsg, n Pjzg , qn Pg
Cx dAn Pg
Cg Dzz gz (1) GPg
t
z CrAi C qVz, Evg PP gjAz, CAx Dzz gz Cx Czg Aiiz sUz gz C
C qg K Ezg, C CAw uU
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Cx dAn Pg
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(1) G Pg
t
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C.
(3) C Cx Jzg DP uU
gt v Aiz Aigv
P z v Aiz zsz
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xxxxx
17. vU
jrP.- (1) zRAz V PAq g Aiiz v jr GzAz zs
gu
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U
U Aiiz
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v, MAz zs
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.
(2) (1) GPg
t
z G Tvz DzP AAsz C Cx jPuAi P Aiiz
g
u
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Dzz
v
jr
xxxxx
20. v ztU
MqAig AvzjAz P zRU
MP:- Cav gP U Cx
ztU
sgz
g
MqAi Cx Evg QAi CAx Cx ztU
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21. CgzsU
v zAqU
.- (1) Aii QAi,(J) F CsAiz gU v AzP Pz QAi U v AzPzg; Cx
() gP U jAiiVz F CsAiz GAzsU
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P CUvrzAv g nAi
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t
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vzg
; Cx
1096
gd wP
32. vAzgU
j CsPg.- F CsAiz GAzsU
vg Aiiz vAzgA
i Gzzg
gd Pg CsZA
i P vAzgA
i jzPV vU
C Cx
vA
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GAzsU
gaz.
xxxxx
gd wP
1097
5. Returns.- (1) Subject to sub-sections (2) to (4), every registered dealer, and every dealer who is liable to get
himself registered under this Act, shall furnish a return to the assessing authority in such form and manner, including
electronic methods, and shall pay the tax due on such return within twenty days or fifteen days after the end of the
preceding month or any other tax period as may be prescribed:
Provided that the specified class of dealers as may be notified by the Commissioner shall furnish particulars for
preparation of the return in the prescribed form or submit the return in the prescribed form, electronically in the manner
specified in the notification issued:
Provided further that the specified class of dealers as may be notified by the Commissioner shall pay tax payable
on the basis of the return, by electronic remittance in the manner specified in the notification issued.
(2) The tax on entry of goods declared in a return furnished shall become payable at the expiry of the period
specified in sub-section (1) without requiring issue of a notice for payment of such tax.
(3) Subject to such terms and conditions as may be specified, the assessing authority may require any registered
dealer.(a)
(b)
to furnish separate branch returns where the registered dealer has more than one place of
business.
(4) If any dealer having furnished a return under this Act, other than a return furnished under sub-section (3) of
Section 5-D, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of
any other information or evidence by the assessing authority,
(a)
he shall furnish a revised return within the time prescribed for filing the return for the succeeding tax period; and
(b)
he shall furnish a revised return any time thereafter but within six months from the end of the relevant tax
period, if so permitted by the assessing authority.
(5) Every registered dealer shall furnish every year to the assessing authority, a statement in such form,
containing such particulars and within such period as may be prescribed.
(2) for section 5-B, the following shall be substituted, namely,5-B. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts
payable.- (1) Every dealer shall be liable to pay simple interest on any amount of tax which should have been declared on
a return, but which has been omitted from it, unless that omission is corrected within three months of the omission
subject to sub-section (2) of Section 20-B, and such interest is payable from the date the tax should have been declared,
and the dealer shall declare his liability to pay that interest in such form and manner as may be prescribed.
(2) If a dealer required to furnish a return under this Act.(a)
fails to pay any amount of tax or additional tax declared on the return, or
(b)
furnishes a revised return more than three months after tax became payable, declaring additional tax, but
fails to pay any interest declared to be payable under sub-section (1), or
(c)
fails to declare any tax or interest which should have been declared, or
(d)
such dealer shall be liable to pay interest in respect of the tax and additional tax payable declared by him or the tax
payable and interest payable under sub-section (1) for the period for which he has failed to furnish a return.
(3) Where any other amount is payable under this Act is not paid within the period specified in Section 8, interest
shall be payable on such amount from such period.
(4) The interest shall also be payable under this Section during any period during which recovery of any tax or
other amount payable under the Act is stayed by an order of any authority or Court in any appeal or other proceedings
disputing such tax or amount.
(3) for section 5-C, the following shall be substituted, namely,5-C. Rate of interest.- (1) The rate of simple interest payable under Section 5-B shall be one and one half per
cent per month:
(a)
from the date the tax had become payable to the date of its payment or to the date of any assessment under this
Act, whichever is earlier; and
(b)
from the date on which any amount payable under this Act was due.
(2) For the purpose of this Section interest in respect of parts of a month shall be computed proportionately and
month shall mean any period of thirty days.
1098
gd wP
5-D. Assessment.- (1) Every dealer shall be deemed to have been assessed to tax based on the return filed by him
under section 5, except in cases where the Commissioner may notify the dealer of any requirement of production of
accounts before the assessing authority in support of a return filed for any period and such authority shall proceed to
assess such dealer,(a) on the basis of the return filed where he is satisfied that the return filed is correct and complete, or
(b) to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer
an opportunity of showing cause against such assessment in writing and any additional tax assessed shall
be paid within thirty days from the date of service of such assessment on the dealer.
(2) Where a registered dealer fails to furnish his return on or before the date provided in this Act or the rules
made thereunder, the assessing authority shall issue an assessment to the registered dealer to the best of its judgement
and the tax assessed shall be paid within ten days from the date of service of such assessment on the dealer.
(3) Where an assessment has been made under sub-section (2) and the dealer subsequently furnishes a return
for the period to which the assessment relates, the assessing authority may withdraw the assessment but the dealer shall
be liable to penalties and interest as applicable.
(4) Where the dealer furnishes a return under sub-section (3), such return shall be furnished within one month of
service of such assessment on the dealer.
(5) (a) The assessing authority on any evidence showing a liability to tax coming to its notice may with the
previous permission of his Joint Commissioner or Additional Commissioner issue a protective assessment in the case of a
dealer registered under this Act or a dealer liable to be registered under this Act, if the assessing authority has reason to
believe that such dealer will fail to pay any tax, penalty or interest so assessed or imposed or payable and such tax,
penalty or interest shall become payable forthwith.
(b) On any application made within thirty days from the date of receipt of such protective assessment by the
dealer or on his own motion within thirty days from the date of issue of such protective assessment, if the Joint
Commissioner or Additional Commissioner considers that any protective assessment issued is erroneous, he may after
giving the dealer concerned an opportunity of being heard and after making such enquiry as he deems necessary, pass
such order thereon as the circumstances of the case may justify.
(6) The authority authorized by the Commissioner in this behalf shall assess, a dealer who fails, within the time
specified, to get registered though liable to do so, to the best of its judgement for the tax period or periods that would apply
to such dealer if he were to be registered, after giving the dealer an opportunity of showing cause against such assessment
in writing and the tax assessed and any interest payable shall be paid within ten days from the date of service of such
assessment on the dealer. ;
(4) for section 6, the following shall be substituted, namely,6. Re-assessment of tax.-(1) Where the assessing authority has grounds to believe that any return furnished
which is deemed as assessed or any assessment issued under Section 5-B understates the correct tax liability of the
dealer, it,(a)
may, based on any information available, re-assess, to the best of its judgement, the additional tax payable
and also impose any penalty under sub-section (2) of section 20-B and demand payment of any interest; and
(b)
shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of
the date of service of the notice after giving the dealer the opportunity of showing cause against such reassessment in writing.
(2) Where after making a re-assessment under this Section.(a) any further evidence comes to the notice of the assessing authority; or
(b) if the assessing authority has reason to believe that the whole or any part of the turnover of a dealer or the
value of taxable goods brought or caused to be brought into a local area by a dealer whether on his own account or on
account of his principal or any other person or who has taken delivery or is entitled to take delivery of such goods on its
entry into local area in respect of any tax period has escaped re-assessment to tax; or
(c) tax has been under re-assessed; or
(d) has been re-assessed at a rate lower than the rate at which it is assessable under this Act; or
(e) any deductions or exemptions have been wrongly allowed in respect thereof,
The assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or value of taxable
goods as the case may be, was already before the said authority at the time of assessment or re-assessment, proceed to
make assessment or any further re-assessments in addition to such earlier assessment or re-assessment.
gd wP
1099
(5) for section 7, the following shall be substituted, namely.7. Period of limitation for assessment and re-assessment.- (1) An assessment under Section 5-D or reassessment under Section 6 of an amount of tax due for any prescribed tax period shall not be made after five years after
the end of the prescribed tax period.
Provided that an assessment or re-assessment relating to any tax period up to the period ending 31st day of
March, 2014 shall be made within a period of eight years after the end of the prescribed tax period;
(2) Notwithstanding anything contained in sub-section (1), if any tax is, not paid by a dealer who has failed to get
registered though liable to do so or fraudulently evaded attracting punishment under sub-section (2) of Section 21, an
assessment or re-assessment may be made within eight years from the end of the prescribed tax period;
Provided that an assessment or re-assessment relating to any tax period up to the period ending 31st day of
March, 2014 shall be made under this sub-section within a period of ten years after the end of the prescribed tax period.
(3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under
this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority,
a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment
as the case may be.
Provided that nothing contained in this section limiting the time within which any action may be taken or any
order, assessment or re-assessment may be made, shall apply to an assessment or re-assessment made on the dealer or
any person in consequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or
16 or any judgement or order made by the Supreme Court, the High Court, or any other court.
(6) in section 8,
(i) in the heading, for the words recovery of tax, the words and punctuation marks recovery of tax, penalties,
interest and other amounts shall be substituted;
(ii) for sub-section (1), excluding the provisio, the following shall be substituted namely,(1) Every registered dealer shall furnish returns to the assessing authority or prescribed authority, and the tax
payable or any penalty or interest due shall be paid in such manner as may be prescribed, within the period specified and
on an application by a dealer, the Government or Commissioner may permit, subject to such conditions as may be
specified or prescribed, payment of tax or any other amount payable, in such instalments and at such intervals as may be
prescribed. ;
(iii) after sub-section (1) so substituted, the following shall be inserted, namely,(1-A) Where the amount paid falls short of the aggregate of the tax or any other amount due and interest
payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted
towards the tax or any other amount due.
(1-B) A registered dealer, furnishing a revised return in accordance with this Act which shows a greater amount
of tax to be due than was paid or payable in accordance with the original return, shall pay with that revised return the tax
so payable in such manner as may be prescribed.;
(iv) after sub-section (4), the following shall be inserted, namely:(5) The High Court may, either suo motu or on an application by the Commissioner or any person aggrieved by
the order, revise any order made by a Magistrate under clause (c) of sub-section (4).
(7) in section 14, in sub-section (3), the following proviso shall be inserted, namely,Provided that a single appeal may be preferred against orders of assessment or reassessment or any other orders
or proceedings, in respect of more than one tax periods of any year.
(8) for Section 17, the following shall be substituted, namely:17. Rectification of apparent mistakes and power of rectification of assessment or re-assessment in
certain cases.- (1) With a view to rectifying any mistake apparent from the record, the prescribed authority, appellate
authority or revising authority, may, at any time within five years from the date of an order passed by it, amend such
order.
(2) Any amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the
person concerned shall not be made unless the prescribed authority, appellate authority or revising authority, as the case
may be, has given notice to the person concerned of its intention to do so and has allowed the person concerned the
opportunity of showing cause in writing against such amendment.
(3) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to
an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any
1100
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law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter
which has been so considered and decided.
(4) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law
under which the original order, the mistake in which was rectified, has been passed.
(5) Where any assessment or re-assessment or an order of an appellate authority or a revisional authority other
than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a
judgement or an order of any court, then notwithstanding anything contained in this Act, authority concerned may
proceed to rectify such assessment or re-assessment or order and determine the tax payable by the dealer in accordance
with such judgement or order at any time within a period of three years from the date of such judgement or order.
(6) Where any court makes an order or gives judgement to the effect that any tax assessed under this Act or any
other law should have been assessed under a provision of a law different from that under which it was assessed, then in
consequence of such order or judgement or to give effect to any finding or direction contained in any such order or
judgement, such turnover or part thereof, may be assessed or re-assessed to tax, as the case may be, at any time within
five years from the date of such order or judgement, notwithstanding any limitation period which would otherwise be
applicable under the law applicable to that assessment or re-assessment.
(7) Where any proceedings for the recovery of any tax, penalty, interest or any part thereof remaining unpaid,
have been commenced in a court and the amount of tax, penalty or interest is subsequently modified, enhanced or
reduced in consequence of any decision made or order passed in the appeal, the prescribed authority may, in such
manner and within such period as may be prescribed, inform the dealer or the person and the authority under whose
order the recovery is to be made, and thereupon such proceedings may be continued with the modified, enhanced or
reduced amount of tax, penalty or interest therein substituted.
Provided that a rectification which has the effect of enhancing an assessment or otherwise increasing the liability
of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may
be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of
being heard.
(9) after section 20, the following shall be inserted, namely:20-A.
Penalties relating to registration.- (1)A dealer who, without reasonable cause, fails to apply for
registration within the time prescribed in section 4 shall be liable to a penalty of two thousand rupees in addition to the
interest chargeable on the tax payable at the rate provided under section 5-C.
(2) The power to levy the penalties shall be vested in the registering authority as prescribed.
20-B. Penalties relating to returns and assessment.- (1) A dealer who fails to furnish a return or who fails to
pay the tax due on any return furnished as required under the Act shall be liable to pay together with any tax or interest
due,
(a)
a penalty of fifty rupees for each day of default and where such default is for more than five days, such
penalty.-
(i)
shall not exceed two hundred and fifty rupees if the tax due is less than the said amount;
(ii)
shall be calculated at fifty rupees per day not exceeding the amount of tax due, if the tax due is more than
two hundred and fifty rupees; and
(b)
(i)
five percent of the amount of tax due or fifty rupees whichever is higher, if the default is not for more than
ten days, and
(ii)
ten percent of the tax due, if the default is for more than ten days.
(2) A dealer who for any prescribed tax period furnishes particulars for preparation of a return or furnishes a
return which understates his liability to tax or overstates his entitlement to a tax deduction by more than five per cent of
his actual liability to tax, of his actual tax deduction, as the case may be shall after being given the opportunity of showing
cause in writing against the imposition of a penalty, be liable to a penalty equal to ten per cent of the amount of such tax
understated or overstated.
(3) A dealer who furnishes a return which is incomplete or incorrect in any material particular as informed in a
notice issued to him, shall be liable to a penalty of fifty rupees for each day the return remains incomplete or incorrect.
gd wP
1101
(4) In any case where a dealer who has failed to furnish a return has been issued with an assessment showing
less than his actual liability to tax and he pays such tax as assessed, such dealer, after being given the opportunity of
showing cause in writing against the imposition of a penalty, shall be liable to a penalty of ten percent of the amount of the
tax under-assessed.
(5) A dealer who fails, within the time specified, to get registered though liable to do so, after being given an
opportunity of showing cause in writing against the imposition of a penalty, shall be liable to pay penalty of thirty percent
of the amount of tax payable by him as assessed under section 5-D or re-assessed under section 6.
(6) The power to levy the above penalties shall be vested in the prescribed authority to which returns are required
to be furnished or the prescribed authority making an assessment or re-assessment.
(7) Any dealer who fails to submit returns as required by the provisions of the Act continuously for three months
or two quarters, as the case may be, shall on conviction, in addition to recovery of any tax or penalty or interest or other
amount that may be due from him or levied on him, be punishable with simple imprisonment which may extend to six
months or with a fine which shall not be less than five thousand rupees but which may extend to twenty five thousand
rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during
the period of continuance of the offence.
(10) In Section 21,(i) in sub-section (1), clauses (a), (b), (c), (d), (e) and (f) shall be omitted.
(ii) in sub-section (2), clause (a) and clause (b) shall be omitted.
(11) after section 32, the following shall be inserted, namely:33. Savings.- The amendments made to the provisions of this Act by Karnataka Taxation Laws (Amendment)
Act, 2014 shall not affect the previous operation of the said provisions before commencement of the said Act and payment
of tax in advance, submission of statement and return, assessment including
assessment, re-assessment, levy of penalty, liability for payment of interest, period of limitation for assessment or reassessment and all other similar matters and obligations imposed in respect of any year prior to the commencement of the
said Act shall be governed by the relevant provisions as if the said Act had not passed.
FINANCIAL MEMORANDUM
There is no extra expenditure involved by the proposed measure.
CLAUSE 3(2) -
Provisions of sub-section (1) of new section 5-B sought to be instituted under sub-clause
(2) of clause 3 empowers the Government to prescribe by rules the form and manner of
declaring the liability to pay the interest on any amount of tax which should have been
declared on a return, but which has been omitted from it, unless that omission is corrected
within three months of omission subject to sub-section (2) of Section 20-B.
CLAUSE 3(6)(ii) -
1102
CLAUSE 3(6)(iii) -
gd wP
SIDDARAMAIAH
CHIEF MINISTER
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
ANNEXURE
Extract from the Karnataka Tax on Luxuries Act, 1979
(Karnataka Act 22 of 1979)
XXXXX
3. Levy and collection of tax on luxury provided in a hotel.- (1) Subject to the provisions of this Act, there
shall be levied and collected a tax on the luxury provided in a hotel in respect of every room (to be known as Luxury Tax)
at the following rates, namely.Sl.No.
Charges
Rate of tax
Where the charges for lodging per room per day are not less than five hundred
rupees but not more than one thousand rupees
Four percent
charges
of
such
Where the charges for lodging per room per day are more than one thousand
rupees but not more than two thousand rupees
Eight percent
charges
of
such
Where the charges for lodging per room per day are more than two thousand
rupees
Twelve percent
charges
of
such
XXXX
Extract from the Karnataka Tax on Entry of Goods Act, 1979
(Karnataka Act 27 of 1979)
5. Returns and assessment.- (1) Notwithstanding anything contained in section 7, every registered dealer and
every dealer who is liable to get himself registered under this Act shall every year submit a return to the assessing
authority within such period and in such manner containing such particulars as may be prescribed.
Provided that the specified class of dealers as may be notified by the Commissioner shall submit the return in the
prescribed form, electronically through internet in the manner specified in the said notification.
(2) Before any dealer submits any return under sub-section (1) he shall in the prescribed manner pay in advance
the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 7 and
shall furnish along with the return satisfactory proof of the payment of such tax. After the final assessment is made, the
amount of tax so paid shall be deemed to have been paid towards the tax finally assessed.
Provided that the specified class of dealers as may be notified by the Commissioner shall pay the tax payable on
the basis of the return under sub-section (1), by electronic remittance through internet in the manner specified in the said
notification.
(3) If the assessing authority is satisfied that any return submitted under sub-section (1) is correct and complete
he shall assess the dealer on the basis thereof.
(4) If no return is submitted by the dealer under sub-section (1) before the period prescribed or if the return
submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the dealer to the best of
his judgement recording the reasons for such assessment:
Provided that before taking action under this sub-section the registered dealer shall be given reasonable
opportunity of proving the correctness and completeness of the return submitted by him.
(5) While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay
in addition to the tax assessed a penalty not exceeding one and half times the amount of tax due that was not disclosed by
the dealer in his return or in the case of failure to submit a return one and a half times the tax assessed, as the case may
be.
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1103
(6) No assessment under this section for any year shall be made after a period of three years from the date on
which return under section 5 for that year is submitted by a dealer:
Provided that the assessment proceeding relating to any year pending before the commencement of the Karnataka
Taxation Laws (Amendment) Act, 1997 in respect of which a return under sub-section (1) has been submitted before such
commencement, shall be completed within a period of three years from such commencement:
Provided further that nothing contained in this sub-section limiting the time within which the assessment may be made
shall apply to an assessmant made on the assessee or any person in consequence of, or to give effect to any finding,
direction or order made under section 13, 14, or 15 or any judgement or order made by any court;
(7) In computing the period of limitation for assessment under this section,(a) the time during which the proceedings for assessment in question have been deferred on account of
any stay order granted by any court or any other authority shall be excluded ;
(b) the time during which the assessment has been deferred in any case or classes of cases by the Joint
Commissioner for reasons to be recorded in writing shall be excluded:
(8) Where an assessment under this section is not concluded within the time specified under sub-section (6), the
turnover or value of taxable goods, as the case may be declared by a dealer in his annual return shall be deemed to have
been assessed for that year on the basis of the said return and the provisions of the Act relating to assessment of the such
escaped turnover or purchase value of taxable goods as the case may be, payment and recovery, appeal and revision shall
mutatis mutandis apply to such deemed assessment.
XXXXX
5-B. Self-assessment in the case of certain dealers.- (1) Notwithstanding anything contained in sub-sections
(3) and (4) of section 5, in the case of a dealer who is eligible for self-assessment under section -12C of the Karnataka Sales
Tax Act, 1957 (Karnataka Act 25 of 1957), the assessing authority shall subject to the same conditions and exceptions
specified therein, assess such dealer on the basis of return filed without requiring the presence of the dealer or the
production of books of account.
(2) Notwithstanding anything contained in sub-section (1), the assessing authority shall assess under sub-section
(4) of section 5 in such cases as notified by the Commissioner under section 12-C of the Karnataka Sales Tax Act, 1957
(Karnataka Act 25 of 1957).
(3) If on scrutiny assessment in cases falling under sub-section (2), it is found that the amount of tax paid by any
dealer for any year was less than the tax payable for that year as assessed by more than fifteen per cent, the assessing
authority shall direct such dealer to pay, in addition to the tax, a penalty equivalent to three times the amount of the tax
so paid in short.
(4) Every assessment completed under sub-section (1) shall be subject to the provisions of sections 6, 15 and 17.
(5) Notwithstanding anything contained in this Section or Section 5, the Government may notify, subject to such
conditions as may be specified, that assessment of any specified class of dealers for any year shall be deemed to have been
made on the basis of the return submitted in accordance with sub-section (1) of Section 5 without requiring the presence
of the dealer or production of books of account by the dealer.
XXXXX
5C. Cancellation of assessment in certain cases.- (1) Where an assessee within one month from the service of
a notice of demand makes an application and satisfies the assessing authority that he was prevented by sufficient cause
from appearing as required under section 5, or that he did not receive the notice issued under that section or that he had
not a reasonable opportunity of being heard, the assessing authority shall cancel the assessment and proceed to make a
fresh assessment in accordance with the provisions of section 5:
Provided that no application under this sub-section shall be entertained by the assessing authority if tax admitted in the
return is not paid.
(2) Nothing contained in sub-section (1) shall apply to an assessment which has been made the subject matter of
an appeal under section 13.
(3) No appeal shall lie under section 13 against an order passed under this section.
(4) Every order passed under this section shall subject to the provisons of the sections 14, 15-A, 16 and 17, be
final.
XXXXX
6. Payment of tax for entry of goods escaping assessment.- (1) If the assessing authority has reasons to
believe that the whole or any part of the turnover of a dealer or the value of taxable goods brought or caused to be brought
into a local area by a dealer whether on his own account or on account of his principal or any other person or who has
taken delivery or is entitled to take delivery of such goods on its entry into local area in respect of any period has escaped
1104
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assessment to tax or has been under assessed or has been assessed at a rate lower than the rate at which it is assessable
under this Act or any deduction or exemption have been wrongly allowed in respect thereof, the assessing authority may,
notwithstanding the fact that whole or part of such escaped turnover or value of taxable goods, as the case may be, was
already before the said authority at the time of original assessment or re-assessment, but subject to the provisions of subsection (3) at any time within a period of eight years from the expiry of the year to which the tax relates, proceed to assess
or re-assess to the best of its judgement the tax payable by a dealer in respect of such turnover or purchase value of such
goods, as the case may be, after issuing a notice to the dealer and after making such enquiry as it may consider necessary.
(2) In making as assessment under sub-section (1) the assessing authority may, if it is satisfied that the escape
from assessment is due to wilful non-disclosure of the entry of such goods by the dealer direct him to pay in addition to
the tax assessed under sub-section (1) a penalty not exceeding one and half times the tax so assessed:
Provided that no penalty under this sub-section shall be directed to be paid unless the dealer affected has had a
reasonable opportunity of showing cause against such imposition.
(3) In computing the period of limitation for assessment under this section the time during which an assessment
has been deferred on account of any stay order granted by any court or other authority or by reason of the fact that an
appeal or other proceedings is pending, shall be excluded:
Provided that nothing contained in this section limiting the time within which any action may be taken or any
order, assessment, or re-assessment may be made, shall apply to an assessment or re-assessment made on the assessee
or any person inconsequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or
16 or any judgement or order made by the Supreme Court, the High Court, or any other court.
XXXXX
7. Payment of tax in advance.- (1) Subject to such rules as may be prescribed every registered dealer and every
dealer liable to get himself registered under this Act shall send every month to the assessing authority a statement
containing such particulars as may be prescribed and shall pay in advance the full amount or tax payable by him on the
basis of the goods brought by him during the preceding month into the local area within twenty days after the close of the
preceding month to which such tax relates and the amount so payable shall for the purpose of sub-section (4) of section 8
be deemed to be an amount due under this Act from such dealer:
Provided that the specified class of dealers as may be notified by the Commissioner shall submit the statement in
the prescribed form, electronically through internet and also pay the tax payable on the basis of the statement, by
electronic remittance through internet, in the manner specified in the said notification.
Provided that in the case of a dealer whose total turnover in any year under the Karnataka Sales Tax Act, 1957
(Karnataka Act 25 of 1957) or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) is not more than
seven lakh fifty thousand rupees, shall submit statements for each month in accordance with this sub-section once in a
quarter and pay in advance the full amount of tax payable for every quarter within twenty days after the close of that
quarter to which such tax relates.
(2) If default is committed in the payment of tax for any month or quarter as the case may be, beyond ten days,
whether or not a statement as required under sub-section (1) is filed; or if the amount of tax paid is less than the amount
of tax payable for any month or quarter as the case may be, the dealer defaulting payment of tax or making short payment
of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such
default or short payment to the date of payment of such tax.
(3) If at the end of the year it is found that the amount of tax paid in advance by any dealer for any month or for
the whole year in the aggregate was less than the tax payable for that month or the tax for the whole year as finally
assessed, as the case may be, by more than fifteen percent the assessing authority may direct such dealer to pay in
addition to the tax, by way of penalty, a sum calculated at the rate of two per cent per month of the tax paid in short from
the date of expiry of thirty days after the close of the month or the quarter or the year as the case may be to which such
tax relates.
Provided that no penalty under this sub-section shall be imposed unless the dealer affected has had a reasonable
opportunity or showing cause against such imposition.
(4) If no such statement is submitted by a dealer under sub-section (1) before the date prescribed or if the
statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may
assess the dealer provisionally for that month to the best of his judgement, recording the reasons for such assessment,
and proceed to demand and collect the tax on the basis of such assessment :
Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity of being
heard.
XXXX
gd wP
1105
8. Payment and recovery of tax.- (1) The tax under this Act shall be paid in such manner and in such
installments if any, and subject to such conditions and payment of such interest and within such time, as may be
prescribed.
Provided further that the specified class of dealers as may be notified by the Commissioner shall pay the tax or
any other amount due under this Act, by electronic remittance through internet in the manner specified in the said
notification.
(2) If default is made in making payment in accordance with sub-section (1),(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the
property of the person or persons liable to pay tax under this Act;
(ii) the person or persons liable to pay the tax or any other amount due under this Act shall pay interest equal to one and a
quarter percent of the amount of tax or any other amount due remaining unpaid for each month after the expiry of the
time specified under sub-section (1).
Explanation I.- For the purposes of clause (ii) the interest payable for a part of a month shall be proportionately
determined.
Explanation II.- For the purpose of this sub-section, non-payment during any period during which recovery of
any amount due under the Act is stayed by an order of any authority or Court in any appeal or other proceedings
disputing such amount, shall be deemed to be a default, unless such appeal or other proceeding is allowed by such
Authority
(3) Notwithstanding anything contained in sub-section (2), where the amount of interest does not exceed rupees
five lakh, the Commissioner and in any other case, the State Government may subject to such conditions as may be
prescribed remit the whole or any part of the interest payable in respect of any period by any person or class of persons.
(4) Any tax assessed, or any other amount due under this Act from a dealer may without prejudice to any other
mode of collection be recovered,(a) as if it were an arrear of land revenue, or
(b) by attachment and sale or by sale without attachment of any property of such dealer or any other
person by the prescribed officer in accordance with such rules as may be prescribed;
(c) notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974),
on application to any Magistrate, by such Magistrate, as if it were a fine imposed by him:
Provided that where a dealer who has appealed or applied for revision of any order made under this Act and has
complied with an order made by the appellate or the revising authority in regard to the payment of tax or other amount no
proceedings for recovery under this sub-section shall be made or continued until the disposal of such appeal or
application for revision.
XXXX
14. Appeal to the Appellate Tribunal.- (1) Any officer empowered by the State Government or the Commissioner
in this behalf or any other person objecting to an order passed by the appellate authority under section 13 or an order
passed by a revisional authority under sub-section (3) of section 15 may appeal to the Appellate Tribunal within a period of
sixty days from the date on which the order was communicated to him.
(2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section
(1) but within a further period of one hundred and eighty days if it is satisfied that the appellant had sufficient cause for
not preferring the appeal within that period.
(2A) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as
the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner or the Joint
Commissioner has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed
against such order or any part thereof, file at any time before the appeal is finally heard a memorandum of cross
objections, verified in the prescribed manner against any part of the order of the Deputy Commissioner or the Joint
Commissioner as the case may be, and such memorandum shall be disposed of by the Appellate Tribunal as if it were an
appeal presented within the time specified in sub-section (1).
(3) The appeal or the memorandum of cross objections shall be in the prescribed form, shall be verified in the
prescribed manner, and in the case of an appeal preferred by any person other than an officer empowered by the State
Government under sub-section (1) shall be accompanied by proof of payment of one half of tax or other amount disputed
and also a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable in no case be
less than two hundred rupees or more than one thousand rupees.
XXXXX
1106
gd wP
17. Rectification of mistakes.- (1) With a view to rectifying any mistake apparent from the record, the assessing
authority, appellate authority or revising authority may, at any time, within five years from the date of an order passed by
it, amend such order :
Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the
liability of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the
case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable
opportunity of being heard.
(2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to
an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any
law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter
which has been so considered and decided.
(3) An order passed under sub-section (1) shall be deemed to be an order passed under the same provision of law
under which the original order the mistake in which was rectified, had been passed.
XXXXX
20. Submission of certain records, by owners, etc., of vehicles and boats.- The owner or other person in
charge of a goods vehicle or boat shall in respect of the goods transported by him in such vehicle or boat submit to the
assessing authority having jurisdiction over the local area in which the goods are delivered, such particulars thereof and
within such time and manner as may be prescribed.
XXXXX
21. Offences and penalties.- (1) Any person who(a) being a person obliged to get himself registered under this Act does not get himself so registered; or
(b) being a dealer in goods fails to submit a return as required by the provisions of this Act or the rules made
thereunder; or
(c) fails to comply with a notice issued under section 6; or
(d) fails to submit a statement as required by section 7; or
(e) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or
[1979: KAR. ACT 27 Tax on Entry of Goods 775
(f) being a sugar factory including a khandasari sugar factory fails to collect tax as required by sub-section (1) or
having collected the tax fails to pay the tax so collected as required by sub-section (2) of section 9-A.
(g) fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of
section 17-A; or
(h) fails to keep true and complete accounts,
shall, on conviction by a Magistrate, be liable to a fine which shall not be less than five hundred rupees]3 but
which may extend to two thousand rupees.
(2) Any person who,(a) wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as
required by the provisions of this Act or the rules made thereunder, or ;
(b) wilfully submits an untrue statement under section 7 ;
(c) fraudulently evades the payments of any tax assessed on him, or other amount due from him under this Act, or
(d) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder,
shall on conviction in addition to the recovery of any tax that may be due from him, be punishable with simple
imprisonment which may extend to twelve months or with fine which shall not be less than five thousand rupees but
which may extend to twenty-five thousand rupees or with both and when the offence is a continuing one, with a daily fine
not exceeding two hundred rupees during the period of the continuance of the offence.
XXXX
32. Power to remove difficulties.- If any difficulty arises in giving effect to the provisions of this Act, the State
Government may, by notification make such provisions as appear to it to be necessary or expedient for removing the
difficulty.
XXXXX
gd wP
1107
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Part IV-A
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3. Amendment of section 27.- In section 27 of the principal Act, in sub-section (1), in clause (c), for the words
five, the words seven and one half shall be substituted.
4. Amendment of section 31.- In section 31 of the principal Act, after sub-section (4), the following sub-section
shall be inserted namely.(5) Every registered dealer shall furnish every year to the prescribed authority, a statement relating to his
turnovers in such form, containing such particulars and within such period as may be prescribed.
5. Amendment of section 63.- In section 63 of the principal Act, in sub-section (4), the following proviso shall
be inserted, namely.Provided that a single appeal may be preferred against orders of assessment or reassessment or any other orders
or proceedings, in respect of more than one tax periods of any year.
6. Amendment of section 72.- In section 72 of the principal Act, in sub-section (1), the following proviso shall
be inserted, namely.Provided that no penalty shall be payable for failure to furnish a return for any tax period in a year under this
sub-section by a dealer who not being liable to get registered under section 22 and is also not liable to pay any tax for
such tax period, if he makes an application for cancellation of his certificate of registration.
7. Amendment of section 74.- In section 74 of the principal Act,
(i) in the heading, after the words statement of accounts, the words and turnovers shall be inserted.
(ii) in sub-section (4), after the words audited statement of accounts, in the two places they occur, the words or
statement as required under sub-section (5) of Section 31of the Act, as the case may be shall be inserted.
8. Amendment of First Schedule.- In the First Schedule to the principal Act, the entries relating to serial
number 34 shall be omitted.
9. Amendment of Third Schedule.- In the Third Schedule to the principal Act, after the entries relating to serial
number 59, the following shall be inserted, namely.59-A. Liquor including beer, fenny, liqueur and wine
FINANCIAL MEMORANDUM
There is no extra expenditure involved by the proposed measure.
Sub-section (5) of section 31 sought to be inserted under clause 7 empowers the State Government
to make rules regarding the form and particulars to be furnished in the statement and the period
within which such statement has to be furnished by a registered dealer and the Authority before
home the said particulars has to be furnished.
The proposed delegation of Legislative power is normal in character.
SIDDARAMAIAH
CHIEF MINISTER
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
ANNEXURE
EXTRACT FROM THE KARNATAKA VALUE ADDED TAX ACT, 2003 (KARNATAKA ACT 32 OF 2004)
XX
22. Liability to register.- (1) XX
XX
XX
XX
XX
(2) Every dealer who at any time has reason to believe that his taxable turnover is likely to exceed five lakh
rupees during any year after the year ending Thirty First day of March, 2005 shall be liable to be registered and report
such liability forthwith or on such date as may be notified by the Government.
1112
gd wP
(3) Every dealer whose taxable turnover exceeds forty thousand rupees] in any one month after the date from
which the tax shall be levied, in accordance with Section 3, shall register forthwith.
XX
XX
XX
(9-A) Every dealer engaged in the execution of works contract shall be liable to register and shall report such
liability after the end of the month in which execution of any works contract is undertaken.
XX
XX
XX
any business of a registered dealer has been discontinued, transferred fully or otherwise disposed of; or
there is any change in the status of the ownership of the business; or
the taxable turnover of sale of goods of a registered dealer has, during any period of twelve consecutive months,
not exceeded five lakh rupees; or
(d) a dealer issues tax invoices without effecting any taxable sales; or
(e) a dealer being an individual, registered under this Act dies,
and for any other good and sufficient reason, the prescribed authority may, either on its own motion or on the application
of the dealer, or in the case of death, on the application of the legal heirs, made in the prescribed manner, cancel the
registration certificate from such date, including any anterior date, as it considers fit having regard to the circumstances of
the case:
Provided that in the case of a deceased individual, on application by his legal heirs for transfer of registration and
subject to such conditions as may be prescribed, the prescribed authority may instead of cancellation permit transfer of
his certificate of registration to the legal heirs.
31. Accounts.- XX
XX
XX
(4) Every dealer whose total turnover in a year exceeds one hundred lakh rupees shall have his accounts audited
by a Chartered Accountant or a Cost Accountant or a Tax Practitioner subject to such conditions and such limits as may
be prescribed and shall submit to the prescribed authority a copy of the audited statement of accounts and prescribed
documents in the prescribed manner. (Refer Rules 33 and 34):
Provided that every dealer whose total turnover for the year ending Thirty First day of March, 2010 exceeds forty
lakh rupees shall have his accounts audited.
XX
XX
XX
63. Appeal to the Appellate Tribunal.- (1) Any officer empowered by the State Government or the Commissioner
in this behalf or any other person objecting to an order passed by the appellate authority under Section 62 or the Joint
Commissioner under Section 63-A may appeal to the Appellate Tribunal within a period of sixty days from the date on
which the order was communicated to him.
XX
XX
XX
(4) The appeal, or the memorandum of cross-objections, shall be in the prescribed form, shall be verified in the
prescribed manner, and, in the case of an appeal preferred by any person other than an officer empowered by the State
Government or the Commissioner under sub-section (1) shall be accompanied by proof of payment of thirty percent of the
tax or other amount disputed and also a fee equal to two percent of the amount of assessment objected to, provided that
the sum payable in no case be less than two hundred rupees or more than one thousand rupees.
XX
XX
XX
72. Penalties relating to returns and assessment.- (1) A dealer who fails to furnish a return or who fails to pay the
tax due on any return furnished as required under the Act shall be liable to pay together with any tax or interest due.(a)
(b)
a penalty of fifty rupees for each day of default and where such default is more than five days, such penalty.(i) shall not exceed two hundred and fifty rupees if the tax due is less than the said amount;
(ii) shall be calculated at fifty rupees per day not exceeding the amount of tax due, if the tax due is more than two
hundred and fifty rupees; and
a further penalty equal to.(i) five percent of the amount of tax due or fifty rupees whichever is higher, if the default is not for more than ten
days, and
(ii) ten percent of the tax due, if the default is for more than ten days;
XX
XX
XX
74. Penalties relating to the keeping of records and submission of audited statement of accounts.- (1) Any
dealer who fails to keep and maintain proper records, in accordance with Section 31 or by order of the prescribed
authority shall be liable to a penalty not exceeding five thousand rupees if such failure is the first during any year or ten
thousand rupees if such failure is the second or subsequent during that year and, in addition, a further penalty not
gd wP
1113
exceeding two hundred rupees per day for so long as the failure continues after being given an opportunity to show cause
against such imposition of penalty.
XX
XX
XX
(4) Any dealer who fails to submit within the time prescribed a copy of the audited statement of accounts shall be
liable to pay a penalty of five thousand rupees and, a further penalty of fifty rupees per day for so long as the failure to
submit a copy of the audited statement of accounts continues, after being given an opportunity of showing cause in
writing against such imposition of penalty by the prescribed authority.
XX
XX
XX
FIRST SCHEDULE
(Goods exempted from tax under sub-section (1) of section 5)
Serial Number
Description of Goods
(1)
(2)
XX
34.
XX
XX
XX
XX
XX
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sU
IV-A
Part IV-A
AUg, zsg, s
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A. 170
No. 170
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the Consolidated
Fund of the State of Karnataka for the Services of the Financial year 2013-14.
Whereas it is expedient to authorize payment and appropriation of certain further sums from and out of the
Consolidated fund of the State for the services of the Financial year 2013-14.
Be it enacted by the Karnataka State Legislature in the Sixty Fifth Year of the Republic of India as follows :1. Short Title : This Act may be called the Karnataka Appropriation Act, 2014.
2. Issue of Rupees 445484.74 Lakhs out of the Consolidated Fund of the State of Karnataka for the Financial
year 2013-14 : From and out of
the Consolidated Fund of the State of Karnataka, there may be paid and applied
sums not exceeding those specified in column 5 of the Schedule amounting in the aggregate to the sum of Four thousand
four hundred and fifty four crores eighty four lakhs and Seventy four thousand Rupees towards defraying the
several charges which will come in the course of payment during the Financial Year 2013-14 in respect of the services
specified in column 2 of the schedule.
3. Appropriation :- The sums authorized to be paid and applied from and out of the Consolidated Fund of
the State by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the
said year.
gd wP
1117
SCHEDULE
(See Sections 2 and 3)
(`
` in lakhs)
Sums not exceeding
Deman
d
voted by the
Legislative
Assembly
Charged on
the consolidated Fund
Total
No.
1
01
02
03
04
Finance
Revenue
43,368.16
...
43,368.16
Capital
1,554.01
...
1,554.01
Revenue
3,876.54
...
3,876.54
Capital
1,370.65
...
1,370.65
Revenue
1,00,876.82
...
1,00,876.82
Capital
204.49
...
204.49
Revenue
5,527.91
576.75
6,104.66
Revenue
25,911.72
...
25,911.72
Capital
2,075.00
...
2,075.00
Administrative Reforms
05
06
Infrastructure Development
Revenue
24.21
...
24.21
07
Revenue
20,256.08
...
20,256.08
Capital
31,538.00
...
31,538.00
08
Revenue
634.87
...
634.87
09
Cooperation
Revenue
54,700.02
...
54,700.02
Capital
1,141.26
...
1,141.26
Revenue
4,501.01
...
4,501.01
Capital
2,417.00
...
2,417.00
10
Social Welfare
11
Revenue
902.37
...
902.37
12
Revenue
254.63
...
254.63
13
Revenue
509.20
...
509.20
14
Revenue
Revenue
30,854.71
30,854.71
1118
gd wP
SCHEDULE
(See Sections 2 and 3
(`
` in lakhs)
Sums not exceeding
Demand
voted by the
Legislative
Assembly
Charged on
the consolidated Fund
Total
No.
1
16
Housing
Revenue
3,174.84
...
3,174.84
17
Education
Revenue
8,705.37
...
8,705.37
2,110.47
...
2,110.47
2,966.45
...
2,966.45
10,617.50
...
10,617.50
Capital
18
Revenue
Capital
19
Urban Development
Revenue
19,288.20
...
19,288.20
20
Public Works
Revenue
1,013.30
...
1,013.30
50,000.00
...
50,000.00
21
Water Resources
Revenue
2.00
...
2.00
22
Revenue
10,047.68
...
10,047.68
1,463.83
...
1,463.83
Capital
Capital
23
Labour
Revenue
1,858.68
...
1,858.68
25
Revenue
80.00
...
80.00
26
139.67
...
139.67
Capital
1.00
...
1.00
Revenue
833.93
...
833.93
70.00
25.00
95.00
...
0.01
0.01
Capital
11.40
...
11.40
Revenue
3,40,378.37
601.76
3,40,980.13
Capital
1,04,504.61
1,04,504.61
4,44,882.98
601.76
4,45,484.74
Technology
27
Law
28
29
Debt Servicing
Revenue
Revenue
Revenue
TOTAL
Grand Total
gd wP
1119
out of
the Consolidated Fund of the State towards defraying the several charges
which will come in course of payment during the part of the Financial Year 2013-14.
SIDDARAMAIAH
Chief Minister and
Minister for Finance
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s
j 26, 2014 (st 7, P 1935)
A. 171
No. 171
PlP zs s
zs s
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vjU (wzr) zsAiP, 2014
(2014g zs As i zs AiP AS 35)
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(1) This Act may be called the Karnataka Motor Vehicles Taxation
(2) It shall come into force with effect from the first day of March, 2014.
2. Amendment of section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957)
(hereinafter referred to as the principal Act), in section 3, in sub section (1), in the fourth proviso,(i)
explanation 1 as so
"Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the
State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor
Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or
order of any Court, tax shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may
be"; and
(ii)
in clause (d), after the words "the cost of which exceeds rupees fifteen lakhs", the words, figures
and brackets "other than those registered outside the State and covered with a permit issued
under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall
be inserted.
in sub-item (1), for clause (b) the following shall be substituted, namely:"(b) Motor Cabs other than those
100.00
after clause(b), the following shall be inserted, namely:"(c) Motor cabs registered outside the State and covered with a
permit issued under sub-section (9) of section 88 of the Motor
Vehicles Act, 1988 (Central Act 59 of 1988) for every passanger"
500.00
1122
(iii)
gd wP
in sub-item (4), in column (2), for the words and brackets "Vehicles permitted to carry six
passengers (Motor Cabs and Maxi Cabs)", the words "Maxi Cabs" shall be substituted.
(2) in Part A8, in the heading, after the words "the cost of which exceeds rupees fifteen lakhs", the
words, figures and brackets "other than those registered outside the State and covered with a permit
issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)"
shall be inserted.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
RAMALINGAREDDY
Minister for Transport
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
ANNEXURE
Extract from the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957)
XX
XX
XX
XXX
XXX
Explanation.A motor vehicle of which the certificate of registration is current shall, for the purposes of this Act,
be deemed to be a vehicle suitable for use on roads.
XXX
XXX
XXX
(d) in the case of Motor Cabs the cost of which exceeds Rupees ten lakhs, tax shall be levied at the rates specified
in Part-A8 of the schedule.
XXX
Schedule XXX
XXX
XXX
XXX
XXX
(b) Not more than five passengers (motor cab), for every passenger 100.00
XXX
XXX
XXX
(4) Vehicles permitted to carry six passengers (motor cabs and Maxicabs);
XXX
XXX
XXX
Part-A8
[See Section 3 (1) ]
Lifetime Tax for Motor Cabs the cost of which exceeds Rupees ten lakhs
XXX
XXX
XXX
gd wP
1123
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sU
IV-A
Part IV-A
AUg, zsg, s
j 26, 2014 (st 7, P 1935)
A. 172
No. 172
PlP zs s
zs s
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1126
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1128
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XX
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after the sixth proviso, the following shall be inserted, namely: Provided also that, the State Government may, in public interest, by notification, reduce or remit
stamp duty on an instrument, to be specified therein from time to time, executed,-
(ii)
(a)
by or between the Bangalore Development Authority and the concerned allotee, in connection with
the allotment of alternate equivalent site, consequent to de-notification of the land in question and
pursuant to the cancellation of the preceding sale deed which is duly stamped; and
(b)
by or between the concerned persons, in connection with the Karnataka Aerospace Policy 2013-23,
specified in the Government Order No.CI 17 SPI 2012, dated:06-02-2013 or specified by the State
Government from time to time.
after the seventh proviso, the following shall be inserted, namely:Provided also that, the State Government may, in public interest by notification reduce or remit stamp
duty payable on instruments specified in notification No.RD 144 MuNoMu 2003 dated:23-04-2003."
3. Amendment of Schedule.- In the schedule to the principal Act, in Article 5,(i) in clause (e), in column (3), for the proviso at the end the following shall be substituted; namely:-
"provided that the duty paid on power of attorney under Articles 41(e) or 41(eb), as the case may be, is
adjustable towards the duty payable on agreement for sale under Article 5(e) or instrument of sale or transfer, as the case
may be, executed between the same parties and in respect of the same property;"
(ii) for clause (f), and the entries relating thereto, the following shall be substituted, namely:"
(f) If relating to construction or development of
immovable property, including a multi unit or
multi storied house or building or apartment or
flat, or portion of it, executed by and between
owner or lessee, as the case may be, and developer,
having a stipulation, whether express or implied,
that, in consideration of the owner or lessee
gd wP
1129
for article 11, and the entries relating thereto the following shall be substituted, namely:-
(b)
(iv)
(ii)
(iii)
In article 24,(a)
against the entries in column 2, in column 3 the following shall be inserted, namely:"One rupee for every one thousand rupees or part thereof on the value of such goods.";
In article 41,(a)
in clause (e) in column 3, for the proviso, the following shall be substituted, namely:-
"Provided that the duty paid on agreement for sale under Article 5(e) or instrument of sale or transfer
as the case may be, is adjustable towards the duty payable on such power of attorney under Article 41
(e), executed between the same parties and in respect of the same property.";
(b)
for clause (ea) and the entries relating thereto, the following shall be substituted, namely:-
1130
gd wP
Explanation:
in clause (eb) in column 3, for the proviso, the following shall be substituted, namely:-
"Provided that the duty paid on agreement for sale under Article 5(e) or instrument of sale or transfer
as the case may be is adjustable towards the duty payable on such power of attorney under Article 41
(eb), executed between the same parties and in respect of the same property."
4. Validation.- Notwithstanding anything contained in section 9 of the principal Act, as existed prior to
commencement of the Karnataka Stamp (Amendment) Act, 2014 the exemption/remission of stamp duty granted under
notification No.RD.144.Munomu.2003 dated 23-04-2003 shall be deemed to have been granted under section 9, as
amended by the Karnataka Stamp (Amendment) Act, 2014.
to avoid double taxation by way of stamp duty levy, it is proposed to exempt the stamp duty on
instrument of sale, executed by or between the Bangalore Development Authority and the concerned
person, in connection with the allotment of alternate equivalent site to the allotee, consequent to denotification of the land in question and pursuant to the cancellation of the preceding sale deed which is
duly stamped.
(2)
to promote growth in the Aerospace industry, it is proposed to reduce or remit the stamp duty on
instruments, executed by or between the concerned persons, in connection with the Karnataka
Aerospace Policy 2013-23.
(3)
to give relief/remedy to the instruments exempted from the stamp duty, as specified in the Notification
No.RD 144 MuNoMu 2003 dated:23-04-2003. It is proposed to validate the same.
(4)
to generate more revenue in the form of stamp duty, by way of better tax compliance, it is proposed to
rationalize the stamp duty on Joint Development Agreement and its consequent power of attorney for
joint development, by way of reducing the stamp duty from the current 5% to 2%.
(5)
to rationalize Stamp Duty on Award relating to movable property, it is proposed to reduce the stamp
duty on such award from the current 5% to the rates, ranging from minimum (0.25) percent to
maximum (0.75) percent, as per the recommendation of the Law Commission of Karnataka (twentieth
report).
(6)
To promote the growth of trade/industry relating to the goods being imported in the State of Karnataka,
it is proposed to reduce stamp duty on "Delivery order in respect of the goods": from the current 0.5% to
0.1% and to exempt stamp duty on such goods which are exempted from the levy of customs duty by
the Government of India. This measure will also generate more revenue in the form of stamp duty by
way of better tax compliance.
gd wP
1131
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed measure.
V. SRINIVASA PRASAD
Minister for Revenue
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
ANNEXURE
EXTRACT FROM THE KARNATAKA STAMP ACT, 1957 (KARNATAKA ACT 34 OF 1957)
XX
SCHEDULE XX
XX
XX
XX
XX
XX
XX
Provided that, where a deed of cancellation of earlier agreement is executed by and between the same parties in
respect of the same property and if proper stamp duty has been paid on such agreement, then the duty on such deed of
cancellation shall not exceed rupees five hundred.
XX
XX
XX
XX
XX
XX
XX
XX
1132
XX
41. Powers of attorney,
XX
XX
XX
XX
gd wP
XX
XX
Provided that the duty paid on such power of attorney is adjustable towards the duty payable on agreement for
sale under Article 5(e) or instrument of sale or transfer, as the case may be, executed between the same parties and in
respect of the same property.
XX
XX
XX
XX
XX
XX
XX
XX
gd wP
sU
IV-A
Part IV-A
AUg, zsg, s
j 26, 2014 (st 7, P 1935)
A. 173
No. 173
PlP zs s
zs s
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(2014g zs As i zs AiP AS 39)
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1133
1. AQ g
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redefinition of "Fiscal Deficit" by omitting Item (ii) and the explanation thereunder in clause (c) of section 2
of the Act to bring it on the lines of the Fiscal Responsibility and Budget Management Act, 2003 (Central
Act 39 of 2003) and also with the Finance Commission's reports; and
(b)
inclusion of the Off Budget Borrowings that are to be repaid from the State Government's budget in the
definition of the term "Total Liabilities" in clause (g) of the section 2 of the Act to provide true picture of
sustainability of debt.
Hence the Bill.
FINANCIAL MEMORANDUM
There is no extra expenditure involved in the proposed legislative measure.
SIDDARAMAIAH
Chief Minister and
Minister for Finance
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
gd wP
1135
ANNEXURE
Extract from the Karnataka Fiscal Responsibility Act, 2002 (Karnataka Act No. 16 of 2002)
XX
2. Definitions.- XX
XX
XX
XX
XX
XX
XX
(g) Total Liabilities means the liabilities under the Consolidated Fund of the State and the public account of the
State.
XX
XX
XX
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 174
No. 174
PlP zs As i aAi
C
Z
AS: / g/880/CP/2013, AU
g, AP: 26-02-2014
zs
g, AP 22 dj
, 2014 gAz gA
s
z zs
A
s i g C
zsg
AP: 26.02.2014 gAz C Pzg
U
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PAiz
PlP zs s
KARNATAKA LEGISLATIVE ASSEMBLY SECRETARIAT
NOTIFICATION
No. KLAS/LGA/880/LASS/2013, Bangalore, Dated: 26-02-2014
The Meeting of the Third Session of the Fourteenth Legislative Assembly, which commenced on Wednesday, the
22nd January, 2014 is adjourned sine-die on Wednesday, the 26th February, 2014.
P. OMPRAKASHA
Secretary
Karnataka Legislative Assembly
1136
gd wP
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 175
No. 175
FINANCE SECRETARIAT
NOTIFICATION - I
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
In exercise of the powers conferred by sub-section (1) of section 5 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka hereby exempts with effect from the first day of April, 2014 and
up to thirty first day of March, 2015, the tax payable by a dealer under the said Act on the sale of the following goods,
namely,(1)
(2)
Wheat.
(3)
Pulses.
(4)
(5)
Maida of wheat.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)
NOTIFICATION - II
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
In exercise of the powers conferred by sub-section (1) of Section 5 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka hereby exempts with effect from the first day of March, 2014,
the tax payable under the said Act on sale of liquor including beer, fenny, liqueur, and wine by a dealer who is not a
person holding licence in Form,(i)
CL-9 for vending in the Bruhat Bangalore Mahanagara Palike area, City Municipal Corporation areas,
City Municipal Council areas and Town Municipal Council or Town Panchayat areas issued under
Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968; or
(ii)
CL-4 or CL-6A or CL-7 issued under Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)
NOTIFICATION - III
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
In exercise of the powers conferred by sub-section (3) of section 4 of the Karnataka Value Added Tax Act, 2003
(Karnataka Act 32 of 2004), the Government of Karnataka hereby reduces with effect from the first day of March, 2014, the
tax payable by a dealer under the said Act to five and one half percent on the sale of scented, sweetened and crushed
arecanut but excluding arecanut mixed with panmasala and also excluding other arecanut mixture containing all or any
among copra, saunf, tobacco, lime, kaththa, dates, sesame and sugar confectionery.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)
gd wP
1137
NOTIFICATION - IV
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
In exercise of the powers conferred by sub-section (3) of Section 11A of the Karnataka Tax on Entry of Goods Act,
1979 (Karnataka Act 27 of 1979), the Government of Karnataka hereby exempts with effect from the first day of March,
2014, the tax payable by a dealer under the said Act, on ethyl alcohol brought into a local area for mixing with petrol.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)
NOTIFICATION - V
No. FD 21 CSL 2014, Bangalore, Dated: 28-02-2014
In exercise of the powers conferred by sub-section (1) of section 8A of the Karnataka Sales Tax Act, 1957 (Karnataka
Act 25 of 1957) the Government of Karnataka hereby exempts with effect from the first day of April, 2014 upto the thirty
first day of March, 2015 the tax payable by dealer under section 5 of the said Act, on the sale of diesel not exceeding one
lakh and fifty thousand (1,50,000) kilo litres, for supply to fishermen for use in fishing activities as per the indents issued
on a monthly basis by the Director of Fisheries, Government of Karnataka, during this period so as to however not exceed
one lakh and fifty thousand kilo liters.
By Order and in the name of the Governor of Karnataka,
D.R. SHASHIDHAR
Under Secretary to Government
Finance Department (C.T.-1)
gd wP
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IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 176
No. 176
FINANCE SECRETARIAT
NOTIFICATION - I
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
Whereas
the
draft
of
the
following
rules
further
to
amend
the
Karnataka
Excise
(Excise Duties and Fees) Rules, 1968, was published as required by sub-section (1) of section 71 of the Karnataka Excise
Act, 1965 (Karnataka Act 21 of 1966) in Notification-I No. FD 03 PES 2014 dated: 22-02-2014 in Part-IV-A of the
Karnataka Gazette (Extra Ordinary) No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to
be affected thereby within seven days from the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on
And whereas, no objections and suggestions have been received in respect of the said draft by the State
Government.
Now, therefore, in exercise of the powers conferred by Section 71 of the Karnataka Excise Act, 1965 (Karnataka
Act 21 of 1966), the Government of Karnataka hereby makes the following rules, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Excise Duties and Fees)
(Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of March 2014.
2. Amendment of schedule D.- In Schedule-D to the Karnataka Excise (Excise Duties and Fees) Rules, 1968,(i) for serial number II and the entries relating thereto the following shall be substituted, namely:-
1138
gd wP
"
II
Beer
From
To
(Bottled)
and
when
issued
to
holding
Karnataka
of
Liquors)
sale
Indian
Excise
and
(Sale
Foreign
within
Karnataka
but
holding
Military
canteen
licence,
Military
canteen
stores
Bonded
Military
Canteen
Or
Forces Licenses;
(2) Manufactured in other States
Or
(2)
Manufactured
in
other
Karnataka
State
by
01
Ps.
125-00
Rs.
(in
Ps.
Rs.
Military
Cantee
Stores
Distributor Licensee.
Rs.
Ps.
Rs.
Ps.
Above
2-00
Above
2-00
case of 330
ml bottles)
02
Rs140-00
NOTIFICATION - II
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
Whereas the draft of the following rules further to amend the Karnataka Excise (Distillery and Warehouse) Rules,
1967, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of
1966) in Notification-II No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette (Extra Ordinary)
No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected thereby within seven
days from the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on
And whereas objections and suggestions received in respect of the said draft have been considered by the State
Government.
Now, therefore, in exercise of the powers conferred by Section 71 of the Karnataka Excise Act, 1965 (Karnataka
Act 21 of 1966), the Government of Karnataka hereby makes the following rules, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Distillery and Warehouse)
(Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 2014.
gd wP
1139
2. Amendment of rule 7.- In rule 7 of the Karnataka Excise (Distillery and Warehouse) Rules, 1967, in sub-rule
(1),(i) in item (i), for the words "rupees twenty two lakhs fifty thousand" the words "rupees thirty three lakhs seventy
five thousand" shall be substituted
(ii) in item (v), for the words "rupees thirty lakhs" the words "rupees forty five lakhs" shall be substituted.
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)
NOTIFICATION - III
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
Whereas the draft of the following rules further to amend the Karnataka Excise (Brewery) Rules, 1967, was
published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in
Notification-III No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette (Extra Ordinary) No.144
dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected thereby within seven days from
the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on 22nd February 2014.
And whereas objections and suggestions received in respect of the said draft have been considered by the State
Government.
Now, therefore, in exercise of the powers conferred by Section 71 of the Karnataka Excise Act, 1965 (Karnataka
Act 21 of 1966), the Government of Karnataka hereby makes the following rules, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Brewery) (Amendment)
Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 2014.
2. Amendment of rule 5.- In rule 5 of the said rules, for the words "rupees eighteen lakhs" the words "rupees
twenty seven lakhs" shall be substituted.
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)
NOTIFICATION - IV
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
Whereas the draft of the following rules further to amend the Karnataka Excise (Sale of Indian and Foreign
Liquors) Rules, 1968, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965
(Karnataka Act 21 of 1966) in Notification-IV No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette
(Extra Ordinary) No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected
thereby within seven days from the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on 22nd February 2014.
And whereas, no objections and suggestions have been received in respect of the said draft by the State
Government.
Now, therefore, in exercise of the powers conferred by Section 71 of the Karnataka Excise Act, 1965 (Karnataka
Act 21 of 1966), the Government of Karnataka hereby makes the following rules, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise (Sale of Indian and Foreign
Liquors) (Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 2014.
1140
gd wP
2. Amendment of rule 8.- In the Karnataka Excise (Sale of Indian & Foreign Liquors) Rules, 1968 in rule 8, in
sub-rule (1), for item (15) and the entries relating thereto, the following shall be substituted, namely:"15. Retail Shop Licence issued to
Government Companies
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)
NOTIFICATION - V
No. FD 03 PES 2014, Bangalore, Dated: 28-02-2014
Whereas the draft of the following rules further to amend the Karnataka Excise Licences (General Conditions)
Rules, 1967, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act
21 of 1966) in Notification-V No. FD 03 PES 2014 dated 22-02-2014 in Part-IV-A of the Karnataka Gazette (Extra
Ordinary) No.144 dated 22-02-2014 inviting objections and suggestions from all persons likely to be affected thereby
within seven days from the date of its publication in the Official Gazette.
And whereas the said Gazette was made available to the public on 22nd February 2014.
And whereas, no objections and suggestions have been received in respect of the said draft by the State
Government.
Now, therefore, in exercise of the powers conferred by Section 71 of the Karnataka Excise Act, 1965 (Karnataka
Act 21 of 1966), the Government of Karnataka hereby makes the following rules, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Excise Licences (General Conditions)
(Amendment) Rules, 2014.
(2) They shall come into force with effect from the 1st day of July 2014.
2. Amendment of rule 23.- In rule 23 of the Karnataka Excise Licences (General Conditions) Rules, 1967 for the
words "twenty-five percent" the words "fifty percent" shall be substituted.
By Order and in the name of the Governor of Karnataka,
M.N. BANOLLI
Under Secretary to Government (In-charge)
Finance Department (Excise)
gd wP
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IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 177
No. 177
AAi gU
v gZ
aAi
C
Z
AS: AE 6 2014, AU
g, AP: 28.02.2014
The Karnataka Agricultural Produce Marketing (Regulation and Development) (Amendment) Bill, 2014 P 2014g
s
j
wAU EvA
l APzA
z gdg MU zgwz, i wPUV Ez 2014g PlP CsAi
AS: 20 JAzV PlP gd vz
Pn PAz DzVz.
gd wP
1141
Whereas, it is expedient further to amend the Karnataka Agricultural Produce Marketing (Regulation and
Development) Act, 1966 (Karnataka Act 27 of 1966) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the sixty-fifth year of the Republic of India, as follows:1. Title and commencement.- (1) This Act may be called the Karnataka Agricultural Produce Marketing
(Regulation and Development) (Amendment) Act, 2014.
(2) It shall come into force at once.
2. Amendment of section 63.- In the Karnataka Agricultural Produce Marketing (Regulation and Development)
Act, 1966 (Karnataka Act 27 of 1966), in section 63, in sub-section (2) after clause (ii), the following shall be inserted,
namely:(iia) provide facilities such as clearly demarcated adequate space commensurate with demand for direct
sale by the producers to consumers for domestic consumption and not for subsequent sale or processing
in such manner on such terms, as may be prescribed.
gd wP
sU
IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 178
No. 178
AAi gU
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AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 179
No. 179
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IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 180
No. 180
AAi gU
v gZ
aAi
C
Z
AS: AE 11 2014, AU
g, AP: 28.02.2014
2014P 2014g s
j
wAU EvA
l APzA
z gdg
MU zgwz, i wPUV Ez 2014g PlP CsAi AS: 14 JAzV PlP gdv z
Pn PAz DzVz.
The Karnataka Taxation Laws (Amendment) Bill,
(d)
to furnish separate branch returns where the registered dealer has more than one place of
business.
(4) If any dealer having furnished a return under this Act, other than a return furnished under sub-section (3) of
Section 5-D, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of
any other information or evidence by the assessing authority,
(c)
he shall furnish a revised return within the time prescribed for filing the return for the succeeding tax period; and
1146
(d)
gd wP
he shall furnish a revised return any time thereafter but within six months from the end of the relevant tax
period, if so permitted by the assessing authority.
(5) Every registered dealer shall furnish every year to the assessing authority, a statement in such form,
containing such particulars and within such period as may be prescribed.
(2) for section 5-B, the following shall be substituted, namely,5-B. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts
payable.- (1) Every dealer shall be liable to pay simple interest on any amount of tax which should have been declared on
a return, but which has been omitted from it, unless that omission is corrected within three months of the omission
subject to sub-section (2) of Section 20-B, and such interest is payable from the date the tax should have been declared,
and the dealer shall declare his liability to pay that interest in such form and manner as may be prescribed.
(2) If a dealer required to furnish a return under this Act.(e)
fails to pay any amount of tax or additional tax declared on the return, or
(f)
furnishes a revised return more than three months after tax became payable, declaring additional tax, but
fails to pay any interest declared to be payable under sub-section (1), or
(g)
fails to declare any tax or interest which should have been declared, or
from the date the tax had become payable to the date of its payment or to the date of any assessment under this
Act, whichever is earlier; and
(d)
from the date on which any amount payable under this Act was due.
(2) For the purpose of this Section interest in respect of parts of a month shall be computed proportionately and
month shall mean any period of thirty days.
5-D. Assessment.- (1) Every dealer shall be deemed to have been assessed to tax based on the return filed by him
under section 5, except in cases where the Commissioner may notify the dealer of any requirement of production of
accounts before the assessing authority in support of a return filed for any period and such authority shall proceed to
assess such dealer,(a) on the basis of the return filed where he is satisfied that the return filed is correct and complete, or
(b) to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer
an opportunity of showing cause against such assessment in writing and any additional tax assessed shall
be paid within thirty days from the date of service of such assessment on the dealer.
(2) Where a registered dealer fails to furnish his return on or before the date provided in this Act or the rules
made thereunder, the assessing authority shall issue an assessment to the registered dealer to the best of its judgement
and the tax assessed shall be paid within ten days from the date of service of such assessment on the dealer.
(3) Where an assessment has been made under sub-section (2) and the dealer subsequently furnishes a return
for the period to which the assessment relates, the assessing authority may withdraw the assessment but the dealer shall
be liable to penalties and interest as applicable.
(4) Where the dealer furnishes a return under sub-section (3), such return shall be furnished within one month of
service of such assessment on the dealer.
(5) (a) The assessing authority on any evidence showing a liability to tax coming to its notice may with the
previous permission of his Joint Commissioner or Additional Commissioner issue a protective assessment in the case of a
dealer registered under this Act or a dealer liable to be registered under this Act, if the assessing authority has reason to
believe that such dealer will fail to pay any tax, penalty or interest so assessed or imposed or payable and such tax,
penalty or interest shall become payable forthwith.
gd wP
1147
(b) On any application made within thirty days from the date of receipt of such protective assessment by the
dealer or on his own motion within thirty days from the date of issue of such protective assessment, if the Joint
Commissioner or Additional Commissioner considers that any protective assessment issued is erroneous, he may after
giving the dealer concerned an opportunity of being heard and after making such enquiry as he deems necessary, pass
such order thereon as the circumstances of the case may justify.
(6) The authority authorized by the Commissioner in this behalf shall assess, a dealer who fails, within the time
specified, to get registered though liable to do so, to the best of its judgement for the tax period or periods that would apply
to such dealer if he were to be registered, after giving the dealer an opportunity of showing cause against such assessment
in writing and the tax assessed and any interest payable shall be paid within ten days from the date of service of such
assessment on the dealer. ;
(4) for section 6, the following shall be substituted, namely,6. Re-assessment of tax.-(1) Where the assessing authority has grounds to believe that any return furnished
which is deemed as assessed or any assessment issued under Section 5-B understates the correct tax liability of the
dealer, it,(c)
may, based on any information available, re-assess, to the best of its judgement, the additional tax payable
and also impose any penalty under sub-section (2) of section 20-B and demand payment of any interest; and
(d)
shall issue a notice of re- assessment to the dealer demanding that the tax shall be paid within thirty days of
the date of service of the notice after giving the dealer the opportunity of showing cause against such reassessment in writing.
(2) Where after making a re-assessment under this Section.(a) any further evidence comes to the notice of the assessing authority; or
(b) if the assessing authority has reason to believe that the whole or any part of the turnover of a dealer or the
value of taxable goods brought or caused to be brought into a local area by a dealer whether on his own account or on
account of his principal or any other person or who has taken delivery or is entitled to take delivery of such goods on its
entry into local area in respect of any tax period has escaped re-assessment to tax; or
(c) tax has been under re-assessed; or
(d) has been re-assessed at a rate lower than the rate at which it is assessable under this Act; or
(e) any deductions or exemptions have been wrongly allowed in respect thereof,
The assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or value of taxable
goods as the case may be, was already before the said authority at the time of assessment or re-assessment, proceed to
make assessment or any further re-assessments in addition to such earlier assessment or re-assessment.
(5) for section 7, the following shall be substituted, namely.7. Period of limitation for assessment and re-assessment.- (1) An assessment under Section 5-D or reassessment under Section 6 of an amount of tax due for any prescribed tax period shall not be made after five years after
the end of the prescribed tax period.
Provided that an assessment or re-assessment relating to any tax period up to the period ending 31st day of
March, 2014 shall be made within a period of eight years after the end of the prescribed tax period;
(2) Notwithstanding anything contained in sub-section (1), if any tax is, not paid by a dealer who has failed to get
registered though liable to do so or fraudulently evaded attracting punishment under sub-section (2) of Section 21, an
assessment or re-assessment may be made within eight years from the end of the prescribed tax period;
Provided that an assessment or re-assessment relating to any tax period up to the period ending 31st day of
March, 2014 shall be made under this sub-section within a period of ten years after the end of the prescribed tax period.
(3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under
this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority,
a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment
as the case may be.
Provided that nothing contained in this section limiting the time within which any action may be taken or any
order, assessment or re-assessment may be made, shall apply to an assessment or re-assessment made on the dealer or
any person in consequence of, or to give effect to, any finding, direction or order made under sections 13, 14, 15, 15-A or
16 or any judgement or order made by the Supreme Court, the High Court, or any other court.
(6) in section 8,
(i) in the heading, for the words recovery of tax, the words and punctuation marks recovery of tax, penalties,
interest and other amounts shall be substituted;
1148
gd wP
(ii) for sub-section (1), excluding the provisio, the following shall be substituted namely,(1) Every registered dealer shall furnish returns to the assessing authority or prescribed authority, and the tax
payable or any penalty or interest due shall be paid in such manner as may be prescribed, within the period specified and
on an application by a dealer, the Government or Commissioner may permit, subject to such conditions as may be
specified or prescribed, payment of tax or any other amount payable, in such instalments and at such intervals as may be
prescribed. ;
(iii) after sub-section (1) so substituted, the following shall be inserted, namely,(1-A) Where the amount paid falls short of the aggregate of the tax or any other amount due and interest
payable, the amount so paid shall first be adjusted towards interest payable and the balance, if any, shall be adjusted
towards the tax or any other amount due.
(1-B) A registered dealer, furnishing a revised return in accordance with this Act which shows a greater amount
of tax to be due than was paid or payable in accordance with the original return, shall pay with that revised return the tax
so payable in such manner as may be prescribed.;
(iv) after sub-section (4), the following shall be inserted, namely:(5) The High Court may, either suo motu or on an application by the Commissioner or any person aggrieved by
the order, revise any order made by a Magistrate under clause (c) of sub-section (4).
(7) in section 14, in sub-section (3), the following proviso shall be inserted, namely,Provided that a single appeal may be preferred against orders of assessment or reassessment or any other orders
or proceedings, in respect of more than one tax periods of any year.
(8) for Section 17, the following shall be substituted, namely:17. Rectification of apparent mistakes and power of rectification of assessment or re-assessment in
certain cases.- (1) With a view to rectifying any mistake apparent from the record, the prescribed authority, appellate
authority or revising authority, may, at any time within five years from the date of an order passed by it, amend such
order.
(2) Any amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the
person concerned shall not be made unless the prescribed authority, appellate authority or revising authority, as the case
may be, has given notice to the person concerned of its intention to do so and has allowed the person concerned the
opportunity of showing cause in writing against such amendment.
(3) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to
an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any
law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter
which has been so considered and decided.
(4) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law
under which the original order, the mistake in which was rectified, has been passed.
(5) Where any assessment or re-assessment or an order of an appellate authority or a revisional authority other
than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a
judgement or an order of any court, then notwithstanding anything contained in this Act, authority concerned may
proceed to rectify such assessment or re-assessment or order and determine the tax payable by the dealer in accordance
with such judgement or order at any time within a period of three years from the date of such judgement or order.
(6) Where any court makes an order or gives judgement to the effect that any tax assessed under this Act or any
other law should have been assessed under a provision of a law different from that under which it was assessed, then in
consequence of such order or judgement or to give effect to any finding or direction contained in any such order or
judgement, such turnover or part thereof, may be assessed or re-assessed to tax, as the case may be, at any time within
five years from the date of such order or judgement, notwithstanding any limitation period which would otherwise be
applicable under the law applicable to that assessment or re-assessment.
(7) Where any proceedings for the recovery of any tax, penalty, interest or any part thereof remaining unpaid,
have been commenced in a court and the amount of tax, penalty or interest is subsequently modified, enhanced or
reduced in consequence of any decision made or order passed in the appeal, the prescribed authority may, in such
manner and within such period as may be prescribed, inform the dealer or the person and the authority under whose
gd wP
1149
order the recovery is to be made, and thereupon such proceedings may be continued with the modified, enhanced or
reduced amount of tax, penalty or interest therein substituted.
Provided that a rectification which has the effect of enhancing an assessment or otherwise increasing the liability
of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may
be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of
being heard.
(9) after section 20, the following shall be inserted, namely:20-A.
Penalties relating to registration.- (1)A dealer who, without reasonable cause, fails to apply for
registration within the time prescribed in section 4 shall be liable to a penalty of two thousand rupees in addition to the
interest chargeable on the tax payable at the rate provided under section 5-C.
(2) The power to levy the penalties shall be vested in the registering authority as prescribed.
20-B. Penalties relating to returns and assessment.- (1) A dealer who fails to furnish a return or who fails to
pay the tax due on any return furnished as required under the Act shall be liable to pay together with any tax or interest
due,
(c)
a penalty of fifty rupees for each day of default and where such default is for more than five days, such
penalty.-
(j)
shall not exceed two hundred and fifty rupees if the tax due is less than the said amount;
(ii)
shall be calculated at fifty rupees per day not exceeding the amount of tax due, if the tax due is more than
two hundred and fifty rupees; and
(d)
(i)
a further penalty equal to.five percent of the amount of tax due or fifty rupees whichever is higher, if the default is not for more than
ten days, and
(iii) ten percent of the tax due, if the default is for more than ten days.
(2) A dealer who for any prescribed tax period furnishes particulars for preparation of a return or furnishes a
return which understates his liability to tax or overstates his entitlement to a tax deduction by more than five per cent of
his actual liability to tax, of his actual tax deduction, as the case may be shall after being given the opportunity of showing
cause in writing against the imposition of a penalty, be liable to a penalty equal to ten per cent of the amount of such tax
understated or overstated.
(3) A dealer who furnishes a return which is incomplete or incorrect in any material particular as informed in a
notice issued to him, shall be liable to a penalty of fifty rupees for each day the return remains incomplete or incorrect.
(4) In any case where a dealer who has failed to furnish a return has been issued with an assessment showing
less than his actual liability to tax and he pays such tax as assessed, such dealer, after being given the opportunity of
showing cause in writing against the imposition of a penalty, shall be liable to a penalty of ten percent of the amount of the
tax under-assessed.
(5) A dealer who fails, within the time specified, to get registered though liable to do so, after being given an
opportunity of showing cause in writing against the imposition of a penalty, shall be liable to pay penalty of thirty percent
of the amount of tax payable by him as assessed under section 5-D or re-assessed under section 6.
(6) The power to levy the above penalties shall be vested in the prescribed authority to which returns are required
to be furnished or the prescribed authority making an assessment or re-assessment.
(7) Any dealer who fails to submit returns as required by the provisions of the Act continuously for three months
or two quarters, as the case may be, shall on conviction, in addition to recovery of any tax or penalty or interest or other
amount that may be due from him or levied on him, be punishable with simple imprisonment which may extend to six
months or with a fine which shall not be less than five thousand rupees but which may extend to twenty five thousand
rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during
the period of continuance of the offence.
(10) In Section 21,(i) in sub-section (1), clauses (a), (b), (c), (d), (e) and (f) shall be omitted.
(ii) in sub-section (2), clause (a) and clause (b) shall be omitted.
(11) after section 32, the following shall be inserted, namely:-
1150
gd wP
33. Savings.- The amendments made to the provisions of this Act by Karnataka Taxation Laws (Amendment)
Act, 2014 shall not affect the previous operation of the said provisions before commencement of the said Act and payment
of tax in advance, submission of statement and return, assessment including
assessment, re-assessment, levy of penalty, liability for payment of interest, period of limitation for assessment or reassessment and all other similar matters and obligations imposed in respect of any year prior to the commencement of the
said Act shall be governed by the relevant provisions as if the said Act had not passed.
By Order and in the name of the Governor of Karnataka,
S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation
gd wP
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IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 181
No. 181
AAi gU
v gZ
aAi
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AS: AE 12 2014, AU
g, AP: 28.02.2014
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IV-A
Part IV-A
AUg, P
g, s
j 28, 2014 (st 9, P 1935)
A. 182
No. 182
AAi gU
v gZ
aAi
C
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AS: AE 13 2014, AU
g, AP: 28.02.2014
The Karnataka Motor Vehicles Taxation (Amendment) Bill, 2014P 2014g s
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1152
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Whereas it is expedient further to amend the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of
1957) for the purposes hereinafter appearing;
Be it enacted by the Karnataka State Legislature in the Sixty fifth year of the Republic of India as follows:1. Short title and commencement:(Amendment) Act, 2014.
(1) This Act may be called the Karnataka Motor Vehicles Taxation
(2) It shall come into force with effect from the first day of March, 2014.
2. Amendment of section 3.- In the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957)
(hereinafter referred to as the principal Act), in section 3, in sub section (1), in the fourth proviso,(iii) the explanation shall be renumbered as Explanation 1 and after
renumbered, the following shall be inserted, namely:-
explanation 1 as so
"Explanation-2.- In respect of motor vehicles registered outside the State of Karnataka and which are in the
State for a period exceeding thirty days, notwithstanding anything contained in the provisions of the Motor
Vehicles Act, 1988 (Central Act 59 of 1988), and in any order or direction contained in any judgment or
order of any Court, tax shall be levied as specified in Parts A1, A2, A4, A5, A6, A7 and A8 as the case may
be"; and
(iv)
in clause (d), after the words "the cost of which exceeds rupees fifteen lakhs", the words,
figures and brackets "other than those registered outside the State and covered with a permit issued under
sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall be inserted.
3. Amendment of Schedule.- In schedule to the Principal Act,(1) in part A, in item 4,(iv)
in sub-item (1), for clause (b) the following shall be substituted, namely:"(b) Motor Cabs other than those
100.00
after clause(b), the following shall be inserted, namely:"(c) Motor cabs registered outside the State and covered with a permit
500.00
in sub-item (4), in column (2), for the words and brackets "Vehicles permitted to carry six
passengers (Motor Cabs and Maxi Cabs)", the words "Maxi Cabs" shall be substituted.
(2) in Part A8, in the heading, after the words "the cost of which exceeds rupees fifteen lakhs", the
words, figures and brackets "other than those registered outside the State and covered with a permit
issued under sub-section (9) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988)" shall
be inserted.
By Order and in the name of the Governor of Karnataka,
S.B. GUNJIGAVI
Secretary to Government
Department of Parliamentary Affairs and Legislation
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A. 183
No. 183
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The Karnataka Municipal Corporations (Amendment) Bill,
2014P 2014g s
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Part IV-A
AUg, P
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A. 184
No. 184
AAi gU
v gZ
aAi
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AS: AE 16 2014, AU
g, AP: 28.02.2014
2014P 2014g s
j
wAU EvA
l APzAz gdg MU
zgwz, i wPUV Ez 2014g PlP CsAi AS:19 JAzV PlP gd v z
Pn PAz
DzVz.
KARNATAKA ACT NO 19 OF 2014
The Karnataka Stamp (Amendment) Bill,
(First Published in the Karnataka Gazette Extra-ordinary on the Twentyeighth day of February, 2014)
1154
gd wP
(vi) after the sixth proviso, the following shall be inserted, namely: Provided also that, the State Government may, in public interest, by notification, reduce or remit
stamp duty on an instrument, to be specified therein from time to time, executed,(c)
by or between the Bangalore Development Authority and the concerned allotee, in connection with
the allotment of alternate equivalent site, consequent to de-notification of the land in question and
pursuant to the cancellation of the preceding sale deed which is duly stamped; and
(d)
by or between the concerned persons, in connection with the Karnataka Aerospace Policy 2013-23,
specified in the Government Order No.CI 17 SPI 2012, dated:06-02-2013 or specified by the State
Government from time to time.
(vii) after the seventh proviso, the following shall be inserted, namely:Provided also that, the State Government may, in public interest by notification reduce or remit stamp
duty payable on instruments specified in notification No.RD 144 MuNoMu 2003 dated:23-04-2003."
3. Amendment of Schedule.- In the schedule to the principal Act, in Article 5,(i) in clause (e), in column (3), for the proviso at the end the following shall be substituted; namely:"provided that the duty paid on power of attorney under Articles 41(e) or 41(eb), as the case may be, is
adjustable towards the duty payable on agreement for sale under Article 5(e) or instrument of sale or transfer, as the case
may be, executed between the same parties and in respect of the same property;"
(ii) for clause (f), and the entries relating thereto, the following shall be substituted, namely:"
(f) If relating to construction or development of
immovable property, including a multi unit or
multi storied house or building or apartment or
flat, or portion of it, executed by and between
owner or lessee, as the case may be, and developer,
having a stipulation, whether express or implied,
that, in consideration of the owner or lessee
conveying or transferring or disposing off, in any
way, the undivided share or portion of land or
immovable property; the developer agrees to convey
or transfer or dispose off, in any way, the
proportionate or agreed share or portion of the
constructed or developed building or immovable
property to the owner or lessee, as the case may
be.
Explanation:
The term "Developer" includes promoter or builder
or by whatever name called.
(viii) for article 11, and the entries relating thereto the following shall be substituted, namely:" 11. Award,- that is to say, any decision in writing by
an arbitrator or umpire, not being an award directing a
partition, on a reference made otherwise than by an
order of the Court in the course of a suit.
(c)
(d)
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(ix)
(ii)
(iii)
1155
In article 24,(b)
against the entries in column 2, in column 3 the following shall be inserted, namely:"One rupee for every one thousand rupees or part thereof on the value of such goods.";
(b)
(c)
"Exemption.- Goods imported which are exempted from levy of customs duty by the Government of India."
(x)
In article 41,(d)
in clause (e) in column 3, for the proviso, the following shall be substituted, namely:-
"Provided that the duty paid on agreement for sale under Article 5(e) or instrument of sale or transfer
as the case may be, is adjustable towards the duty payable on such power of attorney under Article 41
(e), executed between the same parties and in respect of the same property.";
(e)
for clause (ea) and the entries relating thereto, the following shall be substituted, namely:-
Explanation:
in clause (eb) in column 3, for the proviso, the following shall be substituted, namely:-
"Provided that the duty paid on agreement for sale under Article 5(e) or instrument of sale or transfer
as the case may be is adjustable towards the duty payable on such power of attorney under Article 41
(eb), executed between the same parties and in respect of the same property."
4. Validation.- Notwithstanding anything contained in section 9 of the principal Act, as existed prior to
commencement of the Karnataka Stamp (Amendment) Act, 2014 the exemption/remission of stamp duty granted under
notification No.RD.144.Munomu.2003 dated 23-04-2003 shall be deemed to have been granted under section 9, as
amended by the Karnataka Stamp (Amendment) Act, 2014.
1156
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A. 185
No. 185
AAi gU
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aAi
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AS: AE 17 2014, AU
g, AP: 28.02.2014
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Part IV-A
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A. 186
No. 186
AAi gU
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The Industrial Employment (Standing Orders) (Karnataka Amendment) Bill, 2005P 2014g s
j
iAi APzA
z Wv
v
gw
Aig MU zgwz, i wPUV Ez 2014g PlP
CsAi AS: 12 JAzV PlP gd v z
PnPAz DzVz.
KARNATAKA ACT NO. 12 OF 2014
(First published in the Karnataka Gazette Extra-ordinary on the twenty eighth day of February, 2014)
1160
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5. Amendment of section 7.- Section 7 shall be renumbered as sub-section (2) thereof and before sub-section
(2) as so renumbered, the following shall be inserted, namely:"(1) Standing Orders as adopted under sub-section (4) of section 3 shall come into operation on the expiry of 30
days from the date on which the employer and the trade union or workmen representatives agree to adopt the standing
orders."
6. Amendment of section 8.- In section 8 of the principal Act, after the words "finally certified", the words "or
adopted" shall be inserted.
7. Amendment of section 9.- In section 9 of the principal Act, after the words "finally certified", the words "or
adopted" shall be inserted.
8. Amendment of section 10.- In section 10 of the principal Act,(i)
in sub-section (1), after the words "finally certified", the words "or adopted" shall be inserted;
(ii)
after sub-section (2), the following proviso shall be inserted, namely:"Provided that nothing in this sub-section shall be applicable in case of modifications mutually
agreed by an employer, workmen or a trade union or other representative body of the workmen and
such modifications shall be effected under sub-sections (3) and (4) of section 3.
9. Amendment of section 12.- In section 12 of the principal Act, after the words "finally certified", the words "or
adopted" shall be inserted.
10. Amendment of section 12A.- In section 12A of the principal Act, after the words "finally certified", the words
"or adopted" shall be inserted.
11. Amendment of section 13.- In section 13 of the principal Act,(i)
in sub-section (1), after the words and figure "Standing Orders as required by section 3", the words and
figures "or who fails to adopt Standing Order as required by sub-section (4) of section 3" shall be
inserted;
(ii)
in sub-section (2), after the words "finally certified", the words "or adopted" shall be inserted.
12. Amendment of section 13-A.- In section 13-A of the principal Act, after the words "Standing Orders
Certified", the words "or adopted" shall be inserted.
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A. 187
No. 187
EDUCATION SECRETARIAT
NOTIFICATION
No. ED 154 DCE 2013, Bangalore, dated: 28-02-2014
The draft of the Karnataka Civil Services (Regulation of transfers of Staff of Department of Collegiate Education)
Rules, 2014, which the Government of Karnataka proposes to make, rules in exercise of the powers conferred by subsection (1) of section 17 of the Karnataka Civil Services (Regulation of Transfers of Staff of Department of Collegiate
Education) Act, 2012 (Karnataka Act 6 of 2012)is hereby published as required therein for the information of all persons
likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after thirty days
from the date of its publication in the Official Gazette.
Any objection or suggestion which may be received by the State Government from any person with respect to the
said draft before the expiry of the period specified above, will be considered by the State Government. Objections and
suggestions may be addressed to the Principal Secretary to Government, Education Department (Higher Education),
M.S. Building, Bangalore-560 001.
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1161
DRAFT RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Civil Services (Regulation of
Transfers of Staff of Department of Collegiate Education) Rules, 2014.
(2) They shall come into force on the date of their publication in the official Gazette.
2. Definitions.- (1) In these rules, unless the context otherwise requires,(a) "Act" means the Karnataka State Civil Services (Regulation of Transfer of Staff of Department of Collegiate
Education) Act, 2012;
(b) "Government" means the "State Government of Karnataka";
(c) "Proforma" means proforma appended to these rules;
(d) " Project" means a research work awarded to a teaching staff by UGC, State Government or Statutory Agency
for a specific period;
(e) "Serious Ailments" means,(i)
(ii)
List of diseases as notified by the Government in case of employee's spouse and children.
(2) Other terms and expressions used, but not defined in this rules shall have the same meaning assigned to
them in the Karnataka State Civil Service (Regulation of transfer of Staff of the Department of Collegiate Education) Act,
2012 (Karnataka Act No. 06 of 2013).
3. Minimum and maximum length of service required to be completed by a staff.- The minimum length of
service required to be completed, to become eligible for transfer in Zone-C, Zone-B and Zone-A and maximum length of
service of a staff can stay in any Zone shall be as stipulated below,-
TABLE
Sl.
Cadre
No.
ii
1.
Principal
Grade-I
(UG)
Principal Grade-II (PG)
2.
Group-B Teaching
teaching staff
3.
Group-C
and
Zone- A
Zone- B
Zone - C
or
3 years
4 years
5 years
6 years
Non-
4 years
4 years
5 years
6 years
5 years
5 years
6 years
7 years
7 years
8 years
9 years
10 years
Group-D
Non Teaching Post
4. Transfer of Principal, teaching or non-teaching staff (excluding Group-D) in the interest of public
service.- The teaching and non-teaching staff who have completed maximum number of years of service as stipulated in
rule 3 shall be transferred by preferring persons who have completed more number of years of service in a particular place
or zone and these vacancies shall be published and filled up, by the procedure of computerized counseling as prescribed in
rule 11.
5. Procedure for compulsory appointment in Zone-C.- (1) The number of vacancies equivalent to the number
of initial appointments to be made shall be created in Zone-C as prescribed under section 3 of the Act. In the case of
sufficient vacancies are not available, the number of posts to be filled have to be created by transferring the incumbent
staff in the same cadre, by the procedure of counseling as laid down in rule 11. The number of vacancies so created has
to be notified and uploaded on the website on the Department for general information.
(2) After completion of the process as laid in rule 11, the process of computerized counseling for the new
appointments have to be taken up in the order of priority which shall be by his seniority, however in case of candidates
who belong to Physically Challenged category, shall be given preference for counseling irrespective of their seniority.
6. Procedure for compulsory posting on promotion in Zone-c.- (1) The number of vacancies equivalent to the
number of promotions to be made shall be created in Zone-C as envisaged in rule 4 of these rules.
1162
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(2) Order of priority.- The Order of priority of posting on promotion through computerized counseling shall be
as given below:(i)
Physically challenged;
(ii)
(iii)
Widow;
(iv)
(v)
General Cases.
7. Exemption from transfers.- Transfers of Principal, teaching or non-teaching staff have been exempted in the
following cases.(1) A Principal, teaching or non-teaching staff who has less than two years of service for superannuation shall
not be transferred outside the limits of his/her working Zone unless on his/her request.
(2) The transfer of any probationer should not be made until satisfactory declaration of the probationary period.
Thereafter, they shall be transferred subject to provision of this rule.
(3) A teaching staff who has undertaken a project shall not be transferred for a maximum of three years or till
the completion of project, whichever is earlier (proforma-7)
8. General transfer period.- All transfers whether on public interest or on request may be done between the
month of March and June in a calendar year or as notified by the Government.
9. Restriction on transfer.- (1) The percentage of Transfers to be made under special category shall be as
specified below, namely:TABLE
Sl.No.
Category
Percentage of transfers
1.
General cases
4%
2.
Spouse cases
1%
3.
Widow Cases
1%
4.
1%
5.
Serious ailments
1%
Total
8%
Provided that, if no eligible candidates is available in any of the above mentioned categories (excluding general
cases) the competent authority shall re-appropriate the percentage reserved for the category to general category.
(2) Notwithstanding anything contained in the rules, with the exception of general cases as stated in Table above,
any staff coming under the Category of Spouse, Widow, Physically Challenged or Serious Ailment cases
shall be
Procedure for conducting computerized counseling.- (1) The time-table for conducting computerized
counseling for transfer of Principal, teaching and non-teaching staff on request and in public interest must be prepared
and published as follows, namely:(a) The subject-wise workload available, the subject-wise sanctioned, working strength and vacant posts and
other details shall be submitted by all Principals in the prescribed Proforma-1;
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(b)
1163
(Proforma-2);
(c)
(d)
(e)
(f)
(g)
(2) Application for transfer.- The Principal, teaching and non-teaching staff desiring for transfer shall submit
application to competent authority in the Proforma-3 and the correctness of information furnished in the application has
to be verified and certified by concerned reporting authority. If the information furnished in transfer application is found
to be incorrect, then suitable disciplinary action shall be taken against the applicant as per Karnataka Civil Services
(Control, Classification and Appeal) Rules, 1957. After verification of the application, the data is to be computerized.
(3) Preparation of priority list.- (a) The priority list of staff pertaining to any cadre shall be prepared based on
the number of years served in a particular place or zone in descending order. If the number of years served is equal the
seniority based on the last operated gradation list shall be considered and the senior would have precedence in the
counseling.
(b) The Competent Authority shall prepare provisional priority list in Proforma-4 as per procedure enumerated
above and notify the same for submission of objections within period of seven days on website. On receipt of objections
from Principal, teaching and non-teaching staff, they may be considered or rejected on basis of its validity and the final
priority list shall be published in Proforma-5.
(4) Transfers in public interest through process of computerized counseling.- The teaching or non teaching
staff on the receipt of the notice in Proforma-6 shall appear to the counseling centre on the order of priority to select any of
the posts displayed within the allotted time. In the event of the staff not appearing for counseling in the stipulated time or
appears for counseling and fails to select any of the post in the stipulated time, then the Competent Authority is
empowered to transfer and post the staff against the available vacancy at the end of the counseling.
(5) Transfers on request through process of computerized counseling.- The applicant on the receipt of the
notice in proforma 6(a) shall appear to the counseling centre and select any of the posts displayed within the allotted time.
In the event of the applicant not appearing for counseling or appears and fails to select a place in the stipulated time,
He/she shall be continued in the existing working place.
(6) Intimation of counseling.- The date, time and venue of the counseling shall be intimated to the applicant in
Proforma by Registered Post, Acknowledgement due and also be published in the website.
(7) Publication of the time table, notices and all proformas.- The subject-wise and cadre-wise list of vacant
posts to be filled by transfer identified by competent authority, time table, notices and all proformas shall be displayed on
notice board of all the colleges, regional offices and commissionerate as and when issued.
(8) Issuance of Orders.- The Competent Authority shall issue transfer order to the applicant against the post
selected immediately on counseling and remove the selected post from the vacancy list. The copies of transfer order shall
be sent to the concerned Principals of First Grade Colleges and Regional Joint Director and also be published on the notice
board of the office as stated in sub-rule(7).
12. Powers of Competent Authority.- The concerned competent Authority shall transfer the Principal, teaching
or non-teaching staff throughout the academic year in the following circumstances, namely:(1) Notwithstanding anything in the these rules any Principal, teaching or non-teaching staff may be transferred
or deputed to any place in zone C on receipt of,(a)
(b)
1164
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PROFORMA-1
[see rule 11 (1)(a)]
Workload Statement to be sent by Principal of the concerned
Government Degree College
10
Name of
Designation
of Teaching
staff
11
Date of Distribu
Date
tion of
Reporti work
of
ng in load per
Birth
the
week
12
13
14
15
Details of
Teaching
staff
appearing in
co.11 who are
on deputation
to other
colleges/
Dept. and
deputed to
Higher
Studies under
FIP
16
Remarks
Distribution of workload
Total
Practical
Theory
Total
Practical
Details of
Present
weekly
workload in
workload to be
the college
discharged as
per week
per University
Theory
No.
Sl.
Subject
Combination
Name of College..................................
17
PROFORMA-2
[see rule 11 (1)(b)]
Department of Collegiate Education Vacancies
The Commissioner of Collegiate Education hereby notify the vacancies available for transfer and counseling
under the rule-11 (i) (b) of the Karnataka Civil Services (Regulation of Transfers of Staff of Department of collegiate
Education) Act, 2012.
Sl. No.
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1165
PROFORMA-3
[see rule 11 (2)]
Department of Collegiate Education
General Transfer Application for 20____ & 20 ____
Date of Birth
Previously served
place
From
To
1.
2.
3.
1166
A.
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Serious Ailments(i)
Name
Nature of ailments
Suffering since...............................years
It is also certified that the treatment is not available in the present place of working of the Government employee.
The nearest place to the present work station where the treatment available is mentioned below:
1.
2.
Dist.Medical Board
(Signatures with Seal)
Serious Ailments (ii)
Name:
Wife/Son/daughter:
Nature of ailment:
Certificate by Medical Board
We, certify that Sri/Smt..................................... aged about Wife/Son/Daughter of Sri/Smt...................... is
suffering from................................ disease as per serious ailment (ii) as defined in Karnataka Civil Services (Regulation
of Transfers of Staff of Department of Collegiate Education) Rules, 2013.
1.
2.
3.
It is also certified that the treatment is not available in the present place of working of the Government employee.
The nearest place to the present work station where the treatment available is mentioned below:
1.
2.
Dist. Medical Board
(Signatures with Seal)
gd wP
1167
Physically Challenged:
Affix here recent photograph
showing the disability duly
attested by Medical
Superintendent/CMO/
Head of the Hospital (with
seal)
Certificate No:
Date:
1.
Signature of Dr.
Signature of Dr.
Signature of Dr.
Name of Dr.
Name of Dr.
Name of Dr.
Specialization
Seal with Degree
(Member, Medical Board)
Specialization
Specialization
Countersigned by the
Medical Superintendent/CMO/Head of Hospital (with se
C.
Widow:
I..........................................State that my husband is deceased and I have not remarried till date and I have
1168
D.
gd wP
Spouse cases:
1.
2.
3.
I, Certify that the above given particulars are true and correct as per the Service Register and Records of the
applicant, verified by me.
Date
Signature of the Principal with Seal
Note:
1.
Staff seeking transfer under special cases should enclose (a) certificate of Serious Ailment 1 or 2 (b) Certificate for
Physically Challenged
(c) Certificate for widow (d) Certificate for Spouse cases.
2.
PROFORMA - 4
[see rule 11 (3)(b)]
Provisional priority list
The Commissioner of Collegiate Education vide Rule 11 (i) (e) published the provisional merit list prepared vide
Rule 11 (iii) and any objection with regarding the list may be sent to the following address on or before .................. . Any
objection received after the .......................... . Will be rejected.
Sl.
Name of the College
No.
Category
gd wP
1169
PROFORMA - 5
[see rule 11 (3)(b)]
Final merit list for Counseling
The Commissioner of Collegiate Education vide rule 11 (i) (g) publishes the final merit list prepared vide rule 11
(iii) and the applicants below are issued notices vide Rule 11 (vi) by Registered Post with Acknowledgement Due.
Sl.
Name of the Applicant
Place of working
(College/office)
Subject/Cadre
No.
PROFORMA - 6
[see rule 11 (4)]
Counseling Notice
Yout are hereby intimated that your merit is .................... . in the final merit list published vide rule 11 and you
are informed to attend the counseling on ................... . Day of ......................month .......... . year at ................ . Office
(address) at .............. .am/pm.
Sl.
Name of the Applicant
No.
Subject/Cadre
Place of working
(College/office)
1170
gd wP
PROFORMA - 6(a)
[see rule 11 (5)]
Counseling Notice
Yout are hereby intimated that your merit is .................... . in the final merit list published vide rule 11 and you
are informed to attend the counseling on ................... . Day of ......................month .......... . year at ................ . Office
(address) at .............. .am/pm.
Sl.
Name of the Applicant
Place of working
(College/office)
Subject/Cadre
No.
PROFORMA-7
[see Rule 7 (iii)]
Department of Collegiate Education
Name of the College:
Sl
No
Name with
designation
Subject
Date of
Birth
Date from
which
working
Details of
project
(minor/
major)
awarded
and
duration
Whether
awarded by
UGC/
State Govt./
Statutory
Body
Amount
allotted
through
UGC/
State Govt./
Statutory
Body
Remarks
gd wP
1171
gd wP
IV-A
A. 188
Part IV-A
No. 188
sU
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IV-A
Part IV-A
A. 189
No. 189
..
Chair-person
b.
..
Vice Chair-person
1174
gd wP
..
Members
and
..
Members
e.
..
Member
f.
..
Member
g.
..
Member
h.
..
Member
i.
..
Member
j.
..
Member
c.
1. Shri G. Malleshappa,
President, Swamy Vivekananda Seva
Trust (R), Chamarajanagar
Dist-571 441.
2. Shri Neeraj Nirmal,
General Secretary, Nisarga Aapeksha
Society, Swathi, Main Road, Ullal,
South Kanara, Karnataka.
3. Dr M.D. Madhusudhan,
Nature Conservation Foundation,
Mysore.
d.
The
following
eminent
Environmentalists:
Conservationists,
Ecologists
gd wP
k.
l.
1175
..
Member
..
Member
m.
..
Member
n.
..
Member
o.
..
Member
p.
..
Member
q.
..
Member-Secretary
The term of office of the members of the State Board for Wildlife shall be for a period of three years from the date
of publication of this Notification in the Official Gazette.
By order and in the name of the Governor of Karnataka,
S.P. PATIL
Under Secretary to Government
Forest, Ecology and Environment Department
gd wP
sU
III
A. 192
No. 192
Part III
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sU
IV-A
Part IV-A
A. 194
No. 194
REVENUE SECRETARIAT
NOTIFICATION
No. RD 376 LGP 2013, Bangalore, dated: 03-03-2014
The draft of the following rules further to amend the Karnataka Land Revenue Rules, 1966 was published as
required by sub-section (1) of section 197 of the Karnataka Land Revenue Act, 1964 (Karnataka Act 12 of 1964) in
Notification No. RD 376 LGP 2013, dated: 24-01-2014, published in Part IV-A of the Karnataka Gazette dated: 30-012014 inviting objections or suggestions from all the persons likely to be affected thereby within thirty days from the date of
its publication in the Official Gazette.
Whereas the said Gazette was made available to the Public on 30-01-2014.
And whereas objections and suggestions received have been examined by the State Government.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 197 of the Karnataka Land
Revenue Act, 1964 (Karnataka Act 12 of 1964) the Government of Karnataka hereby makes the following rules to amend
the Karnataka Land Revenue Rules, 1966, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Land Revenue (Amendment) Rules,
2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Insertion of new Chapter XIII-B.- After Chapter XIII-A of the Karnataka Land Revenue Rules, 1966, the
following shall be inserted, namely:"CHAPTER XIII - B
Grant of Land in case of construction of Dwelling house in occupied Government lands in areas other than
specified limits of Bruhat Bangalore Mahanagarapalike, City Corporations, City Municipal Councils, Town
Municipal Councils, Town Panchayats in the State
108-O. Prescribed Authority.- The Prescribed Authority for the purpose of this chapter, shall be the Concerned
Jurisdictional Tahsildar of the Taluk.
1180
gd wP
108-P. Power of the Prescribed Authority.- The Prescribed Authority while exercising the powers under section
94C shall have the following powers, namely:(a)
Power to obtain, report from officers and authorities in respect of land unauthorizedly occupied on which
unauthorized construction is made as it may deem necessary;
(b)
Power to measure or cause to be measured the unauthorized constructions and the land appurtenant
thereof;
(c)
Power to reject any application after scrutiny of the same, in case of failure by the applicant to comply with
any of the conditions as specified in the Act.
108-Q. Application for grant of land and procedure for verification.- Application for grant of land under
section 94C shall be made by a person in Form No.3A within three months from the date of commencement of the
Karnataka Land Revenue (Amendment) Rules, 2014, along with a fee of Rs.50/-(Rupees fifty only) in the form of cash
payable in the jurisdictional Atalji Janasnehi Kendra's accompanied by a sital plan of the land wherein the unauthorized
construction is shown, indicating the site and location of unauthorized construction. The entire process of grant of land
shall be completed within a period of two years from the date of commencement of the Karnataka Land Revenue
(Amendment) Rules, 2014.
108-R. Manner of enquiry.- The Prescribed Authority shall issue notice in Form No.3B, to every person who has
made an application in Form No.3A, to appear before him, on such date as may be specified therein and to produce
documents if any in support of his claim. The Prescribed Authority may also issue public notice to be notified on the
notice board of the Local Authority and by beat of Tom tom fixing dates for conduct of enquiry which shall be held in the
presence of the residents of the village. On completion of the enquiry, the prescribed authority shall in all eligible cases
pass a provisional order granting the land.
108-S. Amount to be paid for grant of land.- After the provisional grant of land under rule 108-R, the grantee
shall pay the amount as specified in the Schedule within one month from the date of provisional order of grant, and shall
get the deed executed at his cost. On execution of the title deed, the Prescribed Authority shall issue an order of grant of
land.
108-T. Contravention of the other conditions specified under section 94C of the Act.- If the grantee
contravenes any of the conditions specified under section 94C of the Act, the provisions contained in rule 25 of the Land
Grant Rules, 1969 shall mutatis mutandis shall apply to the cancellation of such grants under this chapter.
3. Insertion of new form 3A and 3B.- In the said Rules, after form 3 the following shall be inserted, namely:-
FORM-3A
(see rule 108-Q)
Application of regularization of unauthorized construction.
1.
2.
Age of Applicant
3.
Father's/Husband's name
4.
5.
Occupation
6.
7.
8.
9.
District
Village
District
Village
Sl.
No.
Sl.
No.
Area of
Bldg
Area of
Bldg
Dimensions of the
site appurtenant
to the bldg.
No.of floors
including
ground floor
Dimensions of the
site appurtenant
to the bldg.
No.of floors
including
ground floor
(Copy of the Sale Deed of the revenue site, if any, site plan of the land, ground plan indicating the alleviations sections of
the building and specification of the work to be enclosed)
gd wP
10.
11.
1181
12.
13.
State and
District
Taluk and
Village
Sy.No.
Extent
Extent of Built
uparea
Sy.No.
Village
Taluk
Certified that the particulars furnished above are true and correct to the best of my knowledge.
Place:
Date:
ACKNOWLEDGEMENT
FORM-3B
(see rule 108-R)
Summons for Appearance for Production of Documents
From:
of
Taluk.District
To
Sri/Smt
son
of
daughter
Signature
Designation
Seal: (to be affixed if such Officer has a seal).
Note: Strike out whichever is not applicable.
1182
gd wP
SCHEDULE
(see rule 108-S)
Rate for Regularisation
Sl.
Place
Area
No.
1.
Dimensions
Rate of regularization
(in feets)
Up to 30 X 40
in the State.
However,
for
SC/ST,
Physically
Karmikas
5%
of
the
guidance value.
Up to 40 X 60
for
SC/ST,
Physically
Karmikas
10%
of
the
guidance value.
By Order and in the name of the Governor of Karnataka
UMADEVI
Under Secretary to Government
Revenue Department (Land Grants-1)
gd wP
sU
IV-A
Part IV-A
A. 195
No. 195
Sl.
No.
1.
Address
Age
Category of
Nomination
Masjid-e-Askari Campus,
No. 15, Hosur Road,
46
Nominated from
Recognized Islamic
Scholar (Shia)
gd wP
1183
gd wP
sU
III
Part III
A. 196
No. 196
Hours of business
1.
9.00 am to 1.00 am
2.
9.00 am to 1.00 am
3.
9.00 am to 1.00 am
4.
10.00 am to 1.00 am
The business hours of days other than Friday and Saturday remain unchanged.
Excise Commissioner
gd wP
sU
IV-A
Part IV-A
A. 197
No. 197
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A. 198
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A. 190
No. 190
Part III
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A. 165
Part III
No. 165
td v PUjP aAi
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A. 191
Part III
No. 191
td v PUjP aAi
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sU III
A. 193
Part III
No. 193
td v PUjP aAi
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0-0
DPg
Gvg
zQt
10
11
12
13
GP
0-02
GP
0-02
GP
U
ot
0-10
0-01
0-08
zP g
U P Pg
:- APPjU, PlP gdv, Pj PAz zu
Ai, AU
g-59